COST OF DOING BUSINESS IN MYANMAR-SURVEY REPORT 2017

1
COSTOF
DOING BUSINESS
IN MYANMAR
SURVEY REPORT 2017
Printed in: Yangon in January 2017
(Also available on the DICA website indicated below)
Conducted by: Directorate of Investment and Company Administration
(DICA) – Yangon Office
Ministry of Planning and Finance
No 1 Thitsar Road, Yankin Township
Yangon
Tel: 95 1 658134
Fax: 95 1 658145
URL: http://www.dica.gov.mm
Supported by: Japan International Cooperation Agency (JICA)
(Myanmar Office)
# 701 Sakura Tower
339 BogyokeAung San Road
Kyauktada Township, Yangon
Tel: 95 1 255473 ~ 6
Fax: 95 1 255477
URL: http://www.jica.go.jp/english/index.html
Implemented by: Myanmar Survey Research
Yangon Central Railways Station Building
Kungyan Street, MingalaTaungnyunt Township
Yangon
Tel: 95 1 370464
Fax: 95 1 254263
Email: msr@myanmar.com.mm
URL: www.myanmarsurveyresearch.com
© COPYRIGHT: Directorate of Investment and Company Administration,
Ministry of Planning and Finance, 2017

2
ACRONYMS
AGM Annual General Meeting
AOA Articles of Association
CUSDEC - 2 Export Declaration Form
DICA Directorate of Investment and Company Administration, Under MOPF
DISI Department of Industrial Supervision And Inspection, Ministry of Industry
ECD Environmental Conservation Department (for EIA/SIA), Under MNREC
EIA Environmental Impact Assessment (Environmental Survey)
EMP Environmental Management Plan
FED Form Foreign Exchange Declaration Form
FIL Foreign Investment Law
FOB Free on Board
IEE Initial Environmental Examination
IRD Internal Revenue Department, Ministry of Planning And Finance
IZ Industrial Zone
JICA Japan International Cooperation Agency
MACCS Myanmar Automatic Cargo Clearance System
MCIS Myanmar Customs Information System
MEPE Myanma Electric Power Enterprise
MFTB Myanma Foreign Trade Bank, Ministry of Planning And Finance
MIC Myanmar Investment Commission
MIL Myanmar Investment Law
MITS Myanmar Inspection and Testing Services Ltd
MNREC Ministry of Natural Resources and Environmental Conservation
MOA Memorandum of Association
MOPF Ministry of Planning And Finance
MPE Myanma Petrochemicals Enterprise
NRC
National Registration Card (= Citizenship Certificate of Myanmar Nation-
als)
OSS One Stop Service
PAT Proposal Assessment Team (DICA)
RFP Request for Proposal
SEZ Special Economic Zone
SIA Social Impact Assessment (Part of Environmental Survey)
TOR Terms of Reference
UMFCCI Union of Myanmar Federation of Chambers of Commerce and Industry

3
TERMS
U
“U” is a Myanmar honorific used before the name of a man—single or married.
It is an equivalent of Mr.
Daw
“Daw” is a Myanmar honorific used before the name of a woman—single or
married. It is an equivalent of Mrs/Ms.
Myanma
“Myanma” (Myanmar without “r”) is used as an adjective. It is found mostly on
the names of the government economic enterprises.
Viss
Myanmar traditional weight measuring unit. There are 100 ticals in a viss.
1 viss = 3.6 lb = 1.65 kg
CURRENCY EXCHANGE RATES
Other curren-
cies
In short Unit
Myanmar kyat (MMK)
equivalent to 1 unit of the respective currency
November 2016 December 2016 January 2017
United States
dollar
USD 1 dollar 1,286 1,370 1,355
Chinese yuan CNY 1 yuan 189 197.22 195.10
Thai baht THB 1 baht 37 38.077 37.818
Indian rupee INR 1 rupee 19 20.194 19.884
Japanese yen JPY 1 yen 12.26 11.687 11.540
Korean won KRW 1 won 1.1274 1.1425 1.1203
Singapore dollar SGD 1 dollar 925 946.43 934.48
Euro EUR 1 euro 1,410 1,432.2 1,418.3
British pound GBP 1 pound 1,517 1,683.7 1,664.9
http://forex.cbm.gov.mm/index.php/fxrate(Reference exchange rate - Central Bank of Myanmar)
Inflation rates from 2010 to 2020 (Estimation: 2017 – 2020)1
The following chart shows the inflation rates from 2010 to 2016 with estimation until 2020.
1
https://www.statista.com/statistics/525770/inflation-rate-in-myanmar/

4
Acronyms ------------------------------------------------------------------------------------------------- 2
Terms, currency exchange rates and inflation rates (2017-2020)---------------- 3
Preface by Director-General of DICA---------------------------------------------------------- 6
Executive summary----------------------------------------------------------------------------------- 7
Demographic information – Myanmar -------------------------------------------------------- 9
Introduction ---------------------------------------------------------------------------------------------12
1 Land, space and building
1.1 Land lease ------------------------------------------------------------------------------15
1.2 Space for lease ------------------------------------------------------------------------17
1.3 Condominium---------------------------------------------------------------------------22
1.4 Land sales-------------------------------------------------------------------------------24
1.5 Space for sales ------------------------------------------------------------------------28
1.6 Construction costs --------------------------------------------------------------------31
2 Human resources
2.1 Employment ----------------------------------------------------------------------------33
2.2 Human resource development -----------------------------------------------------42
3 Government sector
3.1 Business establishment process
3.1.1 Company registration procedures ---------------------------------------46
3.1.2 Compliance with legal requirements after registration --------------51
3.1.3 Essential documents for company registration renewal ------------52
3.2 Investment process
3.2.1 Applying for MIC permit ----------------------------------------------------55
3.2.2 Further information on investment---------------------------------------57
3.2.3 Post-permit activities--------------------------------------------------------65
3.3 Taxation ---------------------------------------------------------------------------------72
4 Export/import and logistics
4.1 Customs and clearance--------------------------------------------------------------75
4.2 Export &import -------------------------------------------------------------------------80
4.3 Overseas logistics---------------------------------------------------------------------87
4.4 Cross-border logistics ----------------------------------------------------------------94
4.5 Domestic logistics ---------------------------------------------------------------------94
4.6 Cargo handling cost-------------------------------------------------------------------94
5 Infrastructure usage
5.1 Electricity --------------------------------------------------------------------------------96
5.2 Water and sewage --------------------------------------------------------------------99
5.3 Waste disposal and treatment---------------------------------------------------- 100
5.4 Gas --------------------------------------------------------------------------------- 107
5.5 Fuel --------------------------------------------------------------------------------- 108
5.6 Generator ----------------------------------------------------------------------------- 110
5.7 Telecommunications
5.7.1 Mobile phone --------------------------------------------------------------- 110
5.7.2 Landline phone------------------------------------------------------------- 112
5.7.3 Internet ----------------------------------------------------------------------- 113
CONTENTS

5
6Business services and others
6.1 Finance and insurance
6.1.1 Finance
Opening accounts --------------------------------------------------------- 115
Export and import---------------------------------------------------------- 115
Remittance, bank guarantee and FC withdrawal------------------- 116
Cheques and cards and miscellany ----------------------------------- 117
Bank guarantee service, remittance and costs --------------------- 117
6.1.2 Insurance
Myanma Insurance-------------------------------------------------------- 119
IKBZ services--------------------------------------------------------------- 121
6.2 Business services
6.2.1 Lawyer’s services---------------------------------------------------------- 134
6.2.2 Accounting services------------------------------------------------------- 135
6.2.3 Translators/interpreters--------------------------------------------------- 136
6.2.4 Business consultancy----------------------------------------------------- 136
6.3 Engineering services
6.3.1 Environment (EIA/SIA) --------------------------------------------------- 137
6.3.2 Inspection of building ----------------------------------------------------- 141
6.3.3 Inspection of fire prevention--------------------------------------------- 142
6.3.4 Industrial registration------------------------------------------------------ 144
6.3.5 Inspection of electricity --------------------------------------------------- 145
6.3.6 Inspection of escalator and elevator ---------------------------------- 146
6.3.7 Inspection of boiler -------------------------------------------------------- 147
6.3.8 Registration of SMEs ----------------------------------------------------- 147
6.4 Mission costs
6.4.1 Hotel room rates
Hotels in downtown Yangon -------------------------------------------- 149
Hotels in high-class and suburban areas in Yangon -------------- 154
6.4.2 Rent-a-car rates------------------------------------------------------------ 156
6.4.3 Visas-------------------------------------------------------------------------- 159
6.5 Expatriate’s living costs ------------------------------------------------------------ 167
7 Thilawa Special Economic Zone
7.1 Overall procedures for commencement of business------------------------ 176
7.2 One Stop Service Centre---------------------------------------------------------- 184
7.3 Myanmar Japan Thilawa Development Ltd ----------------------------------- 185
8 Appendices
8.1 Head Office and regional offices of DICA-------------------------------------- 186
8.2 Business associations in Myanmar --------------------------------------------- 187
8.3 Market research companies ----------------------------------------------------- 188
8.4 EIA/SIA companies in Myanmar ------------------------------------------------- 188
8.5 Sample calculations of income tax ---------------------------------------------- 191
8.6 References
8.6.1 Interviews-------------------------------------------------------------------- 192
8.6.2 Printed materials (published and unpublished)--------------------- 194
8.6.3 Websites (URLs)----------------------------------------------------------- 194
8.6.4 Survey Team---------------------------------------------------------------- 195

6
M
YANMAR has been working on a series of reform towards
creating sound investment climate for foreign direct invest-
ment (FDI) over the past several years. The new Myanmar
Investment Law was enacted on 18 October 2016 and the
new Myanmar Companies Law is expected to be promulgated soon.
The Investment Policy, formed under the new government in No-
vember 2016, clearly identifies that the foreign investment is very
crucial for national development. Annual FDI amount approved by
Myanmar Investment Commission (MIC) in the fiscal year 2015-2016
recorded 9.48 billion USD, which is more than seven times larger
than that of the fiscal year 2012-2013.
As a part of such effort to nurture favourable business environment, we consider it is inevita-
ble to provide existing and potential foreign investors with appropriate information for doing
business. Lack of proper information including doing business cost is considered to be one
of the obstacles for foreign business to invest in Myanmar. We are receiving voices from for-
eign investors on needs of such data.
Directorate of Investment and Company Administration (DICA), which is under the Ministry
of Planning and Finance and also acts as the secretariat of the MIC, is in the position to pro-
vide those who are doing business or willing to do so with such information and services as
the Union’s investment promotion agency. Although many of neighbouring countries publish
a kind of doing business cost survey report by their agencies, Myanmar has not issued such
report yet so far.
Against this background, the Survey on Cost of Doing Business in Myanmar was planned
and conducted by DICA, with the support of Japan International Cooperation Agency (JICA),
which currently dispatches a JICA Advisor on investment promotion in DICA. The Myanmar
Survey Research (MSR) as the JICA consultant has been implementing the survey.
This report covers multiple dimensions of business cost such as land and building, human
resources, government procedures, export/import logistics, infrastructure and utilities, busi-
ness services and others. This report is also available on our DICA website
(http://www.dica.gov.mm).
As this is the very first report of its kind in Myanmar, we welcome readers’ feedbacks and
continue to improve how to provide necessary quality data for investors. We tried to collect
such data systematically with appropriate data sources so that it is easier to update the data
later on. We also aim to standardize the survey exercise and internalize it in DICA for peri-
odical and continuous updates for the future.
We sincerely hope this Survey Report 2017 on Cost of Doing Business in Myanmar helps
investors to consider investment in Myanmar.
With best wishes,
U Aung Naing Oo
Secretary
Myanmar Investment Commission
Director-General
Directorate of Investment and Company Administration
PrEfaCE

7
Methodology and process
The Survey on the Cost of Doing Business in Myanmar was conducted from September to
December 2016. The process included set-up of the survey including preliminary discus-
sions between DICA, JICA and MSR, held a consultation/coordination meeting with relevant
government departments, private sector associations and others in total more than 50 partic-
ipants on September 16, compilation of a list of interviewees, conducting interviews including
making appointments, compilation of report and seeking confirmation of the data and infor-
mation from some government departments and enterprises.
In doing this survey, the following methods were employed:
1 Indepth interviews (IDIs) for acquiring primary data
2 Desk study—using established websites for acquiring secondary information, and
3 Using published materials
In the IDI part, there were three divisions—(1) government departments/enterprises, (2) as-
sociations and (3) private businessmen. As the rules and regulations for making investments
in Myanmar are mainly concerned with the government departments and enterprises, official
data and information constitutes the largest part of this survey report. Data and information
provided by the respondents of the government departments and enterprises from IDIs were
reinforced with the information from the websites concerned. All the websites accessed are
established ones. Some respondents handed some documents related to their work process
and pamphlets to the data-collectors.
All the data and information were scrutinized, edited and put in the report with care for accu-
racy and efficient use of space. All pieces of information had to be scrutinized so that they
would be appropriate with or fulfill the purpose of the publication. In the final stage, the data
and information put in the report were sent in parts to the respective respondent for confir-
mation.
Explanation of chapters
As the title of this report suggests, costs are mainly reported in the publication. However,
the costs are usually coupled with the procedures, which cannot be ignored. There are 7
main chapters in this publication—(1) Land, space and building; (2) Human resources; (3)
Government sector; (4) Export-import and logistics; (5) Infrastructure usage; (6) Business
services and others; and (7) Thilawa Special Economic Zone. The last part of the report are
the appendices.
In the beginning of the report, demographic information is given with reference to the Results
of the 2014 Myanmar Population and Housing Census of the Ministry of Labour, Immigration
and Population. Chapter 1 deals with prices of industrial land, commercial land and residen-
tial land, with focus mainly on Yangon City, along with the costs for renting office space,
commercial space and residential space. Construction costs are included in this chapter so
that potential investors would have some idea of constructing a building and the cost of con-
struction materials.
In Chapter 2, there are two main parts—employment and human resource development. In
the employment sector, minimum, median and maximum salaries of five industries, including
benefits and allowances, are provided. The human resource development part starts with a
brief explanation of the Myanmar education system, followed by fees collected by private
vocational and technical schools and private international schools are detailed.
EXECUTIVE SUMMarY

8
Chapter 3 (Government Sector) provides the costs and basic information about the process
of establishing a business and investment process. The first part details the costs and
processes of registering foreign companies, branch companies/representative offices and
joint-venture companies and fulfillment of legal requirements. The second part—Investment
Process—contains procedure for applying for permit from the Myanmar Investment Com-
mission, documents to be attached with proposal forms and post-activities.
Chapter 4 explains customs and clearance, import clearance system, export and import pro-
cedures and the second part is the logistics section—overseas logistics, cross-border logis-
tics, domestic logistics and cargo handling costs.
Chapter 5 mentions the cost of utilities—electricity, inspection of water and sanitation, waste
disposal, gases, fuels, generators along with installation costs and telecommunication—
mobile phone, landline phone and the Internet costs and their installation costs.
Other business services are summed up in Chapter 6 which includes financial and insurance
services and individual services such as lawyer’s service fees, accounting service fees,
business consultancy fees, engineering services and inspection charges—inspection for fire
safety, inspection of electricity, inspection of elevator and escalator, and inspection of boiler.
In the second part are some hotel rates, car rental rates, and kinds of visas and visa fees. In
the last part, the living costs of an individual expatriate and a family expatriates are esti-
mated.
The last chapter, Chapter 7, exclusively mentions costs and procedures of Thilawa Special
Economic Zone which has its own specific nature. Chapter 8 provides listings of DICA
branch offices in Myanmar, business associations, some marketing research companies and
EIA/SIA companies, sample calculation of income tax, and finally, references—interviews,
associations, printed materials, and websites used in this survey.

9
BASIC INFORMATION
Republic of the Union of Myanmar2
Head of State – President: U HtinKyaw
State Counsellor and Minister for Foreign Affairs DawAung San SuuKyi
Vice-President U MyintSwe
Vice-President U Henry Van Thio
Political system: Parliamentary democracy
Capital: Nay Pyi Taw (NPT)
Area: 676,552 sq-km (261,218 sq-miles)
Population density: 76.1 per sq-km
Population: 51,486,253
Male: 24,824,586 48.2%
Female: 26,661,667 51.8%
Urban population: 14,877,943 30%
Rural population: 35,401,957 70%
Currency: Myanmar kyat (MMK)
Official language: Myanmar
NOTE:
Male population + female population = enumerated plus estimated national population------------51,486,253
Urban population + rural population = enumerated national population only---------------------------50,279,900
Union population– State/Region-wise
State/ Region Population
(Enumerated data)
Population
(Plus estimated
data)
Remark
1 Kachin State 1,642,841 1,689,441 With estimated data
2 Kayah State 286,627 286,627
3 Kayin State 1,504,326 1,574,079 With estimated data
4 Chin State 478,801 478,801
5 Sagaing Region 5,325,347 5,325,347
6 Tanintharyi Region 1,408,401 1,408,401
7 Bago Region 4,867,373 4,867,373
8 Magway Region 3,917,055 3,917,055
9 Mandalay Region 6,165,723 6,165,723
10 Mon State 2,054,393 2,054,393
11 Rakhine State 2,098,807 3,188,807 With estimated data
12 Yangon Region 7,360,703 7,360,703
13 Shan State 5,824,432 5,824,432
14 Ayeyarwady Region 6,184,829 6,184,829
15 Nay Pyi Taw Region 1,160,242 1,160,242
Total  50,279,900 51,486,253
2
(a) Myanmar President Office (www.president-office.gov.mm/(b) The 2014 Myanmar Population and Housing
Census, The Union Report, Ministry of Immigration and Population, May 2015
DEMOGraPHIC INfOrMaTION

10
At the time of census-taking in April 2014, the entire country, there was insecurity in three
States—Kachin, Kayah and Rakhine—due to insurgency. Census could not be taken in
some parts of these three States, and so the immigration officials had to estimate the popu-
lation in these parts. The estimated population has been added to the enumerated popula-
tion data.
Myanmar – Seven States, Seven Regions and
NPT Union Territory
Myanmar is geographically divided into 7 States and 7 Regions—totaling 14 major territorial
divisions of equal status and rights—and the Nay Pyi Taw Union Territory in which the gov-
ernment is seated. The distinction is that each of the States is resided by a particular indi-
genous ethnic race. For example, Shan State is resided by the majority Shan nationals, min-
gling with other ethnic races. In Kachin State, the majority residents are Kachin nationals. In
the eight Regions, the majority residents are Bamar, mingling with other ethnic races.

11
Population ratios of States and Regions
Sector-wise GDP
GDP at current producers’ prices by sector of activity – (2010-11 – 2014-15)3
Sectors 2010-11 2011-12 2012-13 2013-14 (pa)
2014-15 end
of Mar
Agriculture 14,658,961.3 15,048,295.7 15,680,310.0 17,132,958.0 18,249,950.5
Agriculture 11,108,404.4 11,113,043.0 11,349,615.2 12,316,081.8 12,872,823.6
Livestock /fishery 3,392,103.2 3,758,635.4 4,141,221.1 4,631,945.9 5,238,746.8
Forestry 158,453.7 176,617.3 189,473.7 184,930.3 138,380.1
Industry 10,528,139.7 14,490,501.6 16,594,170.9 18,773,850.0 22,540,987.4
Energy 66,994.9 2,241,424.3 2,745,827.8 2,919,975.0 4,011,431.0
Mining 299,433.4 469,268.8 418,323.5 547,645.2 783,798.4
Processing
/manufacturing
7,900,494.0 9,132,523.0 10,299,192.0 11,553,545.4 13,043,707.7
Electric power 421,882.7 481,449.4 614,929.5 695,854.6 924,959.1
Construction 1,839,334.7 2,165,836.1 2,515,898.1 3,056,829.8 3,777,091.2
Services 14,589,663.9 16,769,090.4 18,984,779.1 22,105946.5 24,646,157.4
Transportation 4,594,356.4 5,511,332.4 6,112,723.9 6,926,880.1 7,508,543.4
Communications 332,227.1 401,983.3 605,796.9 913,831.7 1,220,955.2
Financial institutions 37,715.4 65,318.2 85,345.7 114,385.1 135,790.5
Social and admin
services
915,719.6 989,005.8 1,326,076.7 1,683,301.2 2,025,534.2
Rental and other ser-
vices
738,484.2 883,290.7 1,095,645.8 1,323,897.9 1,537,311.7
Trade 7,971,161.2 8,918,160.0 9,759,190.1 11,143,650.5 12,218,022.4
Annual GDP  39,776,764.9 46,307,887.7 51,259,260.0 58,012,754.5 65,437,095.3
3
Department of Planning, 2015 Myanmar Statistical Yearbook

12
BACKGROUND
In order to attract Foreign Direct Investment (FDI), it is inevitable to provide existing/potential
foreign investors with appropriate information for doing business. Lack of proper information
including doing business cost is considered to be one of the obstacles for foreign business to
invest in Myanmar.
Directorate of Investment and Company Administration (DICA), which is under the Ministry
of Planning and Finance and also acts as the secretariat of Myanmar Investment Commis-
sion (MIC), is in the position to provide those who are doing business or willing to do so with
such information and services as the Union’s investment promotion agency (IPA). Although
many of neighbouring countries publish a kind of doing business cost survey report by their
IPAs, Myanmar has not issued such report yet so far.
Against this background, “Myanmar Doing Business Cost Survey” is planned by DICA with
the support of Japan International Cooperation Agency (JICA), which currently dispatches a
JICA Advisor on investment promotion in DICA. For this purpose, JICA contracted with
Myanmar Survey Research (MSR) as the consultant team, which implemented the Surveya-
long with the separately prepared Terms of Reference (TOR).
As the deliverable of the Survey, “Myanmar Doing Business Cost Survey Report” has been
published as the first report of its kind in Myanmar.
OBJECTIVES
The major objectives of this survey are:
 To collect systematically cost information necessary for existing/potential foreign
investors to do business in Myanmar
 To disseminate doing business cost information for existing/potential foreign
investors to utilize their business decision/practice
 To standardize the survey exercise and internalize it in DICA for periodical and
continuous updates for the future
COST ITEMS COVERED IN THIS SURVEY
1 Land, space and building
Land --------------------------------- Industrial, commercial, residential and others;
multiple locations; industrial zones
Rental space----------------------- Office space, commercial space, warehouse,
residential place, etc.
Building construction ------------ e.g. factory with reinforced concrete structure
2 Human resources
Employment ----------------------- Minimum wage, basic salary, overtime, typical
allowances, social security etc.
INTrODUCTION

13
(Unskilled workers, skilled workers, engineers,
supervisors, managers, etc.
Human resource development Vocational training, business management
training etc.
3 Government
Investment process -------------- Company registration and investment approval
(DICA/MIC/SEZ)
Business establishment---------
process
Governmental obligatory registrations and
licenses for business start-up (by
labor/immigration offices, line ministries, local
governments and designated associations)
Taxation ---------------------------- Corporate tax, commercial tax, withholding tax,
stamp duty, income tax etc.
4 Export-Import logistics
Customs and clearance--------- Tariff rate, handling fee, documentation, COO
etc.
Export/Import ---------------------- Licensing, documentation etc.
Overseas logistics---------------- 20ft container maritime/aviation freight cost
with major destinations
Cross-border logistics ----------- Land transportation via major borders with
neighboring countries
Domestic logistics ---------------- Truck, railway, inland water between major
cities, toll road fee, etc.
Cargo handling cost-------------- Loading/unloading cost, warehouse etc.
5 Infrastructure usage
Utilities ------------------------------ Electricity, water, sewage, waste treatment,
gas, fuel, generator etc.: for each item,
installation/initial cost, tariff table, running cost,
service fee etc.
Telecommunication -------------- Mobile phone, landline, internet; subscription,
rate for call/SMS/data
6 Business services and others
Finance and insurance---------- Bank account, loan, transfer, saving and other
financial services
Business services ---------------- Lawyers, accountants, translators/interpreters,
business consultants etc.
Engineering services ------------ Environment (EIA/IEE), building/fire/electricity
inspection, IT etc.
Mission costs ---------------------- Hotel room rates, rent-a-car rates, visas etc.
Foreigner’s living cost ----------- Accommodations, commodities, medical and
education costs, vehicles, etc.
Places of study
Yangon To be surveyed most as the center of business
Bago Considered to be extension of Yangon business area
Thilawa As the Myanmar’s the only one operational SEZ
Mandalay As one of the two polar cities and the second largest business center
Taunggyi To be utilized in Shan State Investment Fair to be held in Feb. 2017
Dawei Southern Myanmar where DICA branch is located

14
RESEARCH METHODOLOGY
The survey has been conducted with the methods mentioned below.
1 Desk study method (secondary data and information)
2 In-depth interview method (primary data and information
Desk study method
MSR has its own databank, and the MSR survey team conducted desk study prior to and
during field visits. The study covered secondary data gleaned from records at MSR data
bank, Statistical Yearbooks issued by the Central Statistical Organization (CSO), and docu-
ments issued by the government departments.
MSR databank has stored data and information, especially on market, FDI, economy and
politics of the country, gleaned by monitoring the media, for the last 20 years.
Secondary data are also retrieved from established websites and the data and information
so obtain are later confirmed with the respective government department/ministry or associa-
tion.
In-depth interview method (IDI)
In-depth Interviews (IDIs) were conducted with related institutions, organizations and individ-
uals in Yangon and five other places. The questionnaires (checklists of information) were
developed in accordance with the data and information requirements mentionedin the “Cost
items covered in this survey.”
Limitations of survey
This survey report is intended to be a means of guide and aid to potential foreign investors in
Myanmar and not a book containing comprehensive information. However, as we had to
cover a diversity of topics, we were limited by time. Actually, a chapter is equal to a research
project which normally takes about one and a half months, and we had exerted efforts to be
able to complete it within the four-month period (from September to December 2016). It was
not always smooth in acquiring data and information—which are appropriate to the report—
as the cooperation of the respondents played a great role in the accomplishment of this task.
SURVEY PERIOD
The implementation of this survey project started in September, 2016 and was continued
until December 2016.

15
The listed land and space properties are just samples at the timing of the survey.
1 square-foot = 0.092903 square-meter
1.1 LAND LEASE
1.1.1 Industrial land lease in Yangon
4
Sr
Industrial Zone
(IZ)
Township
Area
(Sq-ft)
Package price
per month
(MMK)
Price per
square-foot
(MMK)
1 2 3 4 5 6 (=5/4)
1 Hlaingtharyar IZ Hlaingtharyar 50,000 17,000,000 340
7 Shwe Linban IZ Hlaingtharyar 34,348 5,000,000 150
10 Dagon Seikkan IZ Dagon Seikkan 55,300 20,000,000 360
13 East Dagon IZ East Dagon 43,560 8,000,000 180
16 Shwe Thanlwin IZ Hlaingtharyar 74,052 20,000,000 140
17 North Okkalapa IZ North Okkalapa 7,200 3,000,000 330
21 Thaketa IZ Thaketa 34,348 5,000,000 280
24 Shwepyitha IZ Shwepyitha 4,000 2,000,000 150
26 Wartayar IZ Shwepyitha 217,800 17,000,000 80
27 — Hmawbi 392,040 16,000,000 40
28 South Dagon IZ South Dagon 87,120 12,000,000 340
29 South Okkalapa IZ South Okkalapa 7,500 4,000,000 530
30 Thilawa zone Thanlyin 108,900 18,000,000 170
4
https://www.shweproperty.com/
1 |LaND, SPaCE aND BUILDING

16
1.1.2Commercial land lease in Yangon5
Sr Location Township
Area
(Sq-ft)
Package pri-
ceper month
(MMK in mil-
lions)
Price per
square-foot
(MMK)
1 2 3 4 5 6 (=5/4)
1 3
rd
Street Mingaladon 407 3 7,400
2 Shwegondaing Road Bahan 11000 25 2,300
3 Waizayatar Road South Okkalapa 3600 6 1,700
4 Pyay Road Dagon 9000 14.5 1,600
5 Bayintnaung Road Mayangon 7500 12 1,600
6 - Tamwe 4050 6 1,480
7 Moe Gaung Street Yankin 8000 8 1,000
8 Laydauntkan Road Thingangyun 10115 10 990
9 Thanthumar Road South Okkalapa 2700 2.5 930
10 - Bahan 13200 12 910
11 Than Thu mar Road South Okkalapa 3600 3 830
12 Parami Road Mayangon 15640 12 770
13 Aye-yar-won Road Thaketa 7200 4.5 630
14 Lan Thit Road Insein 12000 7.5 625
15 Kan Road Hlaing 9800 6 610
16 Shwe Taunggyar Bahan 7040 4 570
17 Pyay Road Mingaladon 47250 5 110
1.1.3 Residential land lease in Yangon
(No rental exists for residential land.)
1.1.4 Bago Industrial Zone6
Bago Industrial Zone is currently separated into 2 parts—Foreign Industrial Zone and Local
Industrial Zone. All the land plots in these industrial zones are sold out at MMK 40 million per
acre. However, the new Regional Government has a plan to take back the land plots which
are not operated by the owners. After that, the Bago Regional Government will rent these
land plots again. According to the chief minister, the leasing price by Bago Regional Gov-
ernment has not yet been set.
Land lease in Bago
Bago Industrial Zone7
Location Unit Price (USD)
Foreign Industrial Zone Acre/year 10,000 – 15,000
Local Industrial Zone Acre/year 10,000 – 15,000
Near Industrial Zone Acre/year 10,000 – 15,000
5
lbid
6
U Win Thein, Minister, Bago Region Government
7
U Thein Zaw, Real Estate agent, Bago

17
1.1.5 Land lease in Mandalay8
Location Unit
Monthly rental rate
(MMK in million)
Industrial zone 1, 63rd
Street 100-ft x 100-ft 10.0
Industrial zone 1 1.5-acre 8.00
Industrial zone 1 1-acre 6.0-8.0
Industrial zone 1 50-ft x 50-ft 6.0
Industrial zone 1 1.5-acre 5.0
Industrial zone 1 1-acre 18
Industrial zone 2 1-acre 5.0
Industrial zone 2 1-acre 2.0
1.1.6 Land lease in Taunggyi9
Location Unit
Price (MMK in mil-
lions)
— 1-acre 0.2
Government land lease
Department of Urban and Housing Development (DUHD)10
The main cost from Department of Urban and Housing Development DUHD) is land lease
fee. DUHD rents land at USD 5 – 7 per square meter per year. However, the lands owned by
DUHD have already occupied. Therefore, investors need to rent from the private sector.
The fee of lands rented by private is USD 8-15 per square meter per year. Property tax is
collected by respective City Development Committee. The estimated tax for a factory is USD
10,000 per year.
In Mingaladon Industrial Park, DUHD collects USD 0.345 per square meter per year for land
tax.
In MIP, management fee is collected at USD 0.4 per square meter per year.
In Hlaingtharyar IZ, Shwepyitha IZ, Anawrahta IZ, Mya Sein Yaung IZ, DUHD collects MMK
2,000 – 3,000 per square meter per year as land tax to local business owners.
Currently, DUHD does not collect land tax from Thilawa SEZ. But in future, DUHD will collect
USD 0.1 – 0.3 per square meter per year for local government’s fund.
1.2SPACEFOR LEASE
1.2.1 Office space for lease in Yangon
11
Area
(Sq-ft)
Package price
per month
(MMK)
Price per
square-foot
(MMK)
1 2 3 4 5 6 (=5/4)
8
U Khin Maung Hla, President, Industry Zone Supervisory Committee
9
U Myint Kyi, President, Industry Supervisory Committee, Ayethayar Industrial Zone
10
Daw Moe Thida, Deputy Director, Department of Urban and Housing Development
11
Zaygwet Journal, No 988, Nov 17, 2016; Ahkyosaung Journal, No 905, Dec 1, 2016

18
1
Lower Kyimyindaing
Street
Kyimyindaing 1,000 5,500,000 5,500
2 Strand Road Lanmadaw 1,575 6,000,000 3,800
3 U Chit Maung Street Tamwe 2,400 8,500,000 3,500
4 Thitsar Street South Okkalapa 1,200 2,500,000 2,000
5 Kaba Aye Street Mayangon 2,400 3,500,000 1,400
6 Yuzana Tower Bahan 3,000 2,000,000 700
7 Kan Street 6½ miles Hlaing 1,170 850,000 700
8 Olympic tower Kyauktada 1,780 1,100,000 600
9 Pyay Street Kamayut 4,200 2,500,000 600
10 FMI Hlaingthayar 2,400 1,500,000 600
11 Sea Green Tower Botahtaung 2,000 1,000,000 500
12 Shwe Hinthar Street Hlaing 4,900 1,500,000 300
1.2.2Commercial space for lease in Yangon12
Area
(Sq-ft)
Package price
per month
(MMK)
Price per
square-foot
(MMK)
1 2 3 4 5 6 (=5/4)
1 Strand (Kanna) Road Kyimyindaing 1200 5,000,000 4,200
2 Thanthumar Street South Okkalapa 1200 3,500,000 2,900
3 Pyay Road Hlaing 3375 7,000,000 2,000
4 — South Okkalapa 2600 5,000,000 1,900
5 Saya San Street Yankin 7500 14,000,000 1,900
6 Hledan Street Kamayut 1080 2,000,000 1,800
7 — South Okkalapa 2400 4,000,000 1,700
8 Yaw Mingyi Street Dagon 900 1,500,000 1,700
9 Waizayantar Street Thingangyun 3600 5,000,000 1,400
10 Ledauntkan Street Thingangyun 1500 2,000,000 1,300
11 8 miles, Pyay Road Mayangon 6400 8,000,000 1,300
14 Parami Street Hlaing 8000 7,500,000 900
15 Bayintnaung Street Bayintnaung 8800 4,000,000 500
16 Shu Khin Thar Street Thaketa 4000 1,300,000 300
1.2.3 Warehouse for lease in Yangon13
Sr
Location
(Industrial Zones)
Township
Area
(Sq-ft)
Package price
(MMK in mil-
lions)
Price per
square-foot
(MMK)
1 2 3 4 5 6 (=5/4)
2 Shwe Paukkan IZ Shwe Paukkan 8,100 5,000,000 600
4 Mingaladon IZ Mingaladon 21,600 11,000,000 500
7 Shwe Paukkan IZ Shwe Paukkan 2,400 1,200,000 500
12
lbid
13
Ibid

19
10 Shwepyitha IZ Shwepyitha 6400 2,500,000 400
15 South Dagon IZ South Dagon 4,800 1,000,000 200
1.2.4 Residential place for lease in Yangon14
Area
(Sq-ft)
Package
price/per
month
(MMK)
Price per
square-
foot
(MMK)
Condominiums
1 C — Mayangon 1450 2,000,000 1,400
2 C — Bahan 1250 1,700,000 1,400
3 C — Dagon 1700 2,100,000 1,200
4 C — Bahan 1250 1,500,000 1,200
5 C — Mayangon 2200 2,500,000 1,100
6 C — Bahan 1800 1,700,000 900
7 C — Mayangon 1500 1,200,000 800
Apartments
8 A Parami Street Yankin 1300 2,000,000 1,500
9 A Manawhari Yeiktha Ahlone 800 600,000 800
10 A Yaw Mingyi Street Dagon 900 750,000 800
11 A — Hlaing 1000 600,000 600
12 A Strand Road Botahtaung 1000 450,000 500
Stand-alone units
13 S Phonegyi Street Lanmadaw 1,250 5,000,000 4,000
14 S Pyay Road Kamayut 2,800 6,000,000 2,000
15 S Tekkatho Yeikmon Housing Bahan 3,600 4,000,000 1,100
16 S Thukhawady Street Yankin 7,200 7,500,000 1,000
17 S Inya Myaing Street Bahan 3,500 3,000,000 900
18 S Dhamma Zedi Street Bahan 3,000 2,500,000 800
19 S Kanbawza Yeiktha Street Bahan 4,200 3,000,000 700
20 S Pyay Road Bahan 10,000 5,500,000 600
21 S Pho Sein Street Bahan 10,000 4,500,000 500
1.2.5 Office and commercial space for lease in Bago15
New City and Old City
Location Unit
Price (MMK in
millions)
Downtown space 40-ft x 80-ft 2
Space off highway 40-ft x 80-ft 1
Space off main roads downtown 40-ft x 60-ft 0.6
Space downtown (1 storey) 40-ft x 60-ft 0.3
14
Ibid
15

20
1.2.6 Warehouse for lease in Mandalay16
Location Unit
Monthly rental rate
(MMK in million)
— 40-ft x 60-ft 1.50
— 50-ft x 50-ft 6.00
— 40-ft x 60-ft 18.0
1.2.7 Office space for lease in Mandalay17
Location Unit
Monthly rental rate
(MMK in million)
In front of Diamond Plaza, Chanayethazan Town-
ship
40-ft x 60-ft 5.00
73rd
Street, between 35th
Street and 36th
Street,
Mahaaungmyae Township
30-ft x 70-ft
3-storey
building
3.00
73rd
Street, between 33rd
Street and 34th
Street,
Chanayethazan Township
27-ft x 70-ft
3-storey
building
2.50
Aungmyaethazan Township
2-storey
building
2.00
80th
Street, East Amarahtani, Aungmyaethazan
Township,
1.50
Manawhari Street, Chanmyathasi Township 40-ft x 60-ft 1.20
— 20-ft x 30-ft 1.00
1.2.8 Commercial space for lease in Mandalay18
Location Unit
Monthly rental rate
(MMK)
Man Myanmar plaza 2nd
floor 1 sq-ft 800
Man Myanmar plaza 3rd
floor 1 sq-ft 600
Diamond plaza ground floor 1 sq-ft 6,500
Diamond plaza 1st
floor 1 sq-ft 3,000-5,000
Diamond plaza 2nd
floor 1 sq-ft 3,000-5,000
Diamond plaza 3rd
floor 1 sq-ft 2,000-3,000
Diamond plaza 4th
floor 1 sq-ft 1,800-2,500
Diamond plaza 5th
floor 1 sq-ft 1,500-2,000
1.2.9 Residential space forlease in Mandalay19
Location Unit
Monthly rental
rate (MMK in
million)
16
(1) U Khin Maung Hla, President, Industry Zone Supervisory Committee
(2) MMM Real Estate Agency, Shwe Mandalay Real Estate Agency
17
MMM Real Estate Agency
18
U Than Win, President, Man Myanmar Plaza
19
U Khin Maung Than, Advocate, High Court, Daw Cho Zar Win, Sales Manager, MMM Real Estate Agency, U
Nay Lin Aung, Owner, Shwe Mandalay Real Estate Agency

21
Myothit, Chanmyathasi Township 40-ft x 60-ft 0.85
Near Zaycho Market 30-ft x 70-ft 5.00
Corner of 69th
Street and 38th
Street 30-ft x 100-ft 1.50
21st
Street and 86th
Street - 0.70-0.9.0
Aungmyaethazan Township, corner of 88th
Street
and 14th
Street
2-storey building 1.00
— 40-ft x 40-ft 2.00
— 20-ft x 30-ft 1.00
1.2.10 Warehouse for lease in Taunggyi20
Location Unit
Price (MMK in mil-
lions)
Ayethayar Industrial Zone 210-ft x 52-ft 2
Ayethayar Industrial Zone 130-ft x 40-ft 1
Ayethayar Industrial Zone 125-ft x 40-ft 0.6
1.2.11 Office space for lease in Taunggyi21
Location Unit
Price (MMK in mil-
lions)
- 1sq-ft 0.087
Taunggyi Township 40-ft x 30-ft 3.5
Near BEHS 1, Thittaw Ward 13-ft x 40-ft 0.7
West Myopat Street 10-ft x 25-ft 0.5
1.2.12 Commercial space for lease in Taunggyi22
Location Unit
Price (MMK in mil-
lions)
West Myopat Street
40-ft x 30-ft
20-ft x 30-ft
2
1.2.13 Residential space for lease in Taunggyi23
Location Unit
Price (MMK in
millions)
Taunggyi Township 2-storey building 1-2
Pinsin Shwethahtaykone Ward 2-storey building 0.5
Yayayekwin Ward 2-storey building 1-1.5
1.2.14 Office for lease in Dawei24
Location Unit
Monthly rental
rate (MMK in
million)
- 20-ft x 40-ft 1 storey building 0.60
- 20-ft x 40-ft 2 storey building 0.50-2.00
20
President, Industry Supervisory Committee
21
Myoma Tower Condominium, Daw Naw Zar Myint, Dr Sai Aung Kyaw, President, Real Estate Agent
22
Dr Sai Aung Kyaw, President, Real Estate Agent
23
Dr Sai Aung Kyaw, President, Real Estate Agent
24
U Soe Thein, Secretary of Industrial Supervisory Committee, Dawei

22
1.2.15 Commercial space forlease in Dawei25
Location Unit
Monthly rental
rate (MMK in
million)
‘Gold Coast’ high-rise condo 1 sq-ft 0.12-0.14
1.2.16 Warehouse lease in Dawei26
Location Unit
Monthly rental
rate (MMK in
million)
Remote area 40-ft x 90-ft 1.5
1.3 CONDOMINIUM27
Analysis of set condo prices in Yangon28
MSR has a detailed list of township-wise condo prices set by the Condo Prices Scru-
tiny and Setting Committee(CPSSC) (2015) for the purpose of taxation. In the fol-
lowing table, the highest to the lowest condo prices—shown against respective town-
ships—are extracted from the detailed list, and in the next table, the detailed prices
are represented by three levels—mode, minimum and maximum.
Highest to lowest set prices (for taxation)
Condo prices vary, depending on the location and internal space. The following is an
extraction from the detailed list of condo prices set by the CPSSC for taxation in 2015.
Price per square-foot in MMK
Botataung 400,000 Sanchaung 266,667 Mingala Taungnyunt 211,111
Dagon 360,902 Thanlyin 265,193 Pazundaung 205,882
Hlaing 350,000 Pabedan 260,000 Thingangyun 200,000
Tamwe 304,762 Mayangon 257,353 Latha 196,429
Ahlon 300,000 Bahan 250,000 Thaketa 142,857
Lanmadaw 280,000 Kamayut 233,333 Insein 125,858
Yankin 272,727 Kyimyindaing 212,766
Mostly prices per sq-ft are highest in the first-class areas. The second-rate condos are in
the second-class areas. Although downtown townships are not in the first-class area, the
condos in them are not rated low because of their locations in the hub.
Prices set by Condo Price Scrutiny and Setting Committee for taxation (2015)
Township Mode Minimum Maximum
Location
PRICE PER SQ-FT IN MMK
25
Ibid
26
Ibid
27
The Condominium Law, which partially allows foreigners to own property, was enacted on 22 January 2016,
however, it has not been effective in reality as its rules and regulations have not been prepared yet. Therefore,
prices presented in this section are just for reference.
28
Condo Prices Scrutiny and Setting Committee

23
1 Pazundaung 250,000 90,000 300,000
Downtown townships
2 Botataung 250,000 150,000 300,000
3 Kyauktada 300,000 200,000 300,000
4 Pabedan 300,000 175,000 300,000
5 Latha 300,000 175,000 300,000
6 Lanmadaw 250,000 175,000 300,000
7 Ahlone 250,000 65,000 250,000
Suburban townships
8 Kyimyindaing 250,000 65,000 250,000
9 Mingala Taungnyunt 175,000 50,000 250,000
10 Tamwe 250,000 55,000 250,000
11 Thingangyun 150,000 40,000 250,000
12 South Okkalapa 150,000 60,000 250,000
13 Insein 150,000 35,000 250,000
14 Mayangon 250,000 50,000 400,000
High-class townships
15 Hlaing 100,000 80,000 400,000
16 Yankin 150,000 90,000 400,000
17 Kamayut 330,000 75,000 400,000
18 Bahan 330,000 180,000 400,000
19 Sanchaung 250,000 60,000 400,000
20 Dagon 330,000 180,000 400,000
According to the above table, the CPSSC has grouped the townships in the Yangon City
into three—downtown, high-class and suburban.

24
1.4 LAND SALES
The following land prices for sale are only for reference as foreigners are not yet allowed to
buy properties.
1.4.1 Industrial landfor sale in Yangon29
Industrial land prices vary depending on location. Even within an industrial zone, there are
different prices.
Sr
Industrial Zone
(IZ)
Township
Area
(Sq-ft)
Package price
(MMK in mil-
lions)
Price per
square-foot
(MMK)
1 2 3 4 5 6 (=5/4)
1 Hlaingtharyar IZ Hlaingtharyar 47,916 1,500 31,300
5 South Dagon IZ South Dagon 2,800 250 90,000
8 South Dagon IZ South Dagon 28,314 1,400 50,000
11 South Dagon IZ South Dagon 174,240 1,200 6,900
12 Dagon Seikkan IZ Dagon Seikkan 87,120 2,200 25,000
13 Dagon Seikkan IZ Dagon Seikkan 43,560 750 17,200
14 Dagon Seikkan IZ Dagon Seikkan 108,900 1,000 9,200
15 Shwe Paukkan IZ Shwepaukkan 4,800 310 65,000
16 North OkkalapaIZ North Okkalapa 13,200 600 46,000
17 MingaladonIZ Mingaladon 87,120 1,700 20,000
18 Shwe Linban IZ Hlaingtharyar 87,120 1,600 18,400
19 Shwepyitha IZ Shwepyitha 254,826 3,500 14,000
20 Shwe Thanlwin IZ Hlaingtharyar 98,010 1,360 13,880
1.4.2Commercial land for sale in Yangon30
Area
(Sq-ft)
Package
price
(MMK in mil-
lions)
Price per
square-foot
(MMK)
1 2 3 4 5 6 (=5/4)
1
Near Maha Bandoola
Bridge
Dawbon
1,250 160 128,000
2 Marlar Myaing 8
th
Street Hlaing 1,250 350 280,000
3 Marlar Myaing 2
nd
Street Hlaing 1,250 280 224,000
4 Bogon, Tharyar Street Insein 1,800 75 42,000
5 Inya Road Kamayut 4,050 3700 914,000
6 Inya Road Kamayut 5,000 1,900 380,000
29
30
Ibid

25
7 Shwe Taunggyar Kamayut 6,011 1,900 316,000
8 Nyaungbin Road Kyimyindaing 1,250 400 320,000
9 Kanna (Strand) Road Kyimyindaing 1,000 800 800,000
10 Near Capital Hyper Mart North Dagon 2,400 300 125,000
11 Thukhita Road North Okkalapa 2,400 290 121,000
12 Thudamma Road North Okkalapa 1,200 280 233,000
13 Makyikyi Street Sanchaung 1,600 600 375,000
14 — Sanchaung 1,500 950 633,000
15 Thanthuma Road South Dagon 2,400 900 375,000
16 Waizayanta Road South Okkalapa 2,880 780 271,000
17 Near Waizayanta Road South Okkalapa 2,880 680 236,000
18 South Okkala 3
rd
Ward South Okkalapa 2,400 550 230,000
19 Arrkatha Street South Okkalapa 2,400 260 108,300
20
Near Waizayanta Road
and Parami Road
South Okkalapa
1,200 120 100,000
21 Myindawtha Road Thaketa 2,400 530 221,000
22 16
th
Ward Thingangyun 1,800 400 222,000
23 Thuwunna Thingangyun 2,520 480 190,000
24 Kyaukkon Yankin 2,875 1,300 452,000
25 Myintzu Street Yankin 3,710 870 235,000
1.4.3 Residential land for sale in Yangon31
Residential land for sale is available more in suburban townships than in downtown and
high-class areas.
Area
(Sq-ft)
Package
price
(MMK in mil-
lions)
Price per
square-foot
(MMK)
1 2 3 4 5 6 (=5/4)
1 Parami Yeiktha Yankin 3,600 700 194,000
2 Malikha Housing Thingangyun 2,160 320 148,000
3 Saw Maha Street Bahan 2,700 400 148,000
4 Zanila Road Thingangyun 2,500 260 104,000
5 — North Okkalapa 1,200 120 100,000
6 Mya Khwar Nyo Housing Thaketa 6,400 600 93,750
7 Bo Min Yaung Street East Dagon 2,400 200 83,000
8 Pinlon Street North Dagon 2,400 180 75,000
9 U Ngwe Gaing Street North Dagon 2,400 160 67,000
10 U TunMyint Road North Dagon 2,400 150 62,500
11 Yadana Housing East Dagon 10,000 500 50,000
12 Bayint Naung Road North Dagon 2,400 120 50,000
13 Taw Win Housing East Dagon 10,000 320 32,000
14 Yadana Road South Dagon 1,200 35 29,200
31
Ibid

26
1.4.4 Land prices for sale in Bago32
Bago Industrial Zone
Location Unit
Price (MMK in
millions)
Foreign Industrial Zone Acre 180
Local Industrial Zone Acre 150
New City (Oktha Myothit)
Location Unit Price (MMK in millions)
Land off highway 40-ft x 80-ft 350
Land off main roads downtown 40-ft x 60-ft 100 – 150
Downtown 40-ft x 60-ft 30 – 50
Old City (Bago Myohaung)
Location Unit
Price (MMK in
millions)
Land near Myoma Market downtown 40-ft x 80-ft 1,500
Land off highway 40-ft x 80-ft 700
Land off main roads downtown 40-ft x 60-ft 100 – 150
Downtown 40-ft x 60-ft 50 – 70
1.4.5 Land prices for sale in Mandalay33
Location Unit
Price (MMK in mil-
lions)
Corner of 62nd
Street and Manawhari Street,
Chanmyaethasi Township
40-ft x 60-ft 1,000
26th
Street and 86th
Street,
Chanayethasan Township
30-ft x 70-ft
with building
2,500
Aungmyaethasan Township 40-ft x 60-ft 50-100
12nd
Street, Aungmyaethasan Township 40-ft x 60-ft 400-500
32
33
U Khin Maung Than, Advocate and U Khin Maung Hla, President, Industry Zone Supervisory Committee

27
Industrial zone 2 1-acre 2,000
Industrial zone 1 1-acre 12,00
Industrial zone 3 1-acre 650-850
Ngwekyitaw Ward, 68th
Street 60-ft x 160-ft 400
Corner of Manawhari Street, Chanmyathasi
Township
40-ft x 60-ft 100
26th
Street and 86th
Street,
Chanayethasan Township
30-ft x 70-ft 2,500
Aungmyaythasan Township 40-ft x 60-ft 50-100
12th
Street, Aungmyaythasan Township 40-ft x 60-ft 400-500
- 40-ft x 60-ft 115
In front of Arrkasartheikpan 40-ft x 60-ft 30
1.4.6 Land prices for sale in Taunggyi34
Location Unit
Price (MMK in mil-
lions)
Infront of Arrkasartheikpan 40-ft x 60-ft 30
Near Heho Airport 1-acre 250
Near Heho Airport 40-ft x 60-ft 10
Hopon Township 1-acre 5.0
Near Inle hotel 1-acre 100
Kyauktalone Street, Taunggyi Township 1-acre 20-30
Nyaung Shwe Township 1-acre 30-50
Taunggyi Township 1 sq-ft 0.3
- 1 sq-ft 0.2
Between East Myopat Street and West Myopat
Street
1 sq-ft 0.1-0.2
Ayethayar Industrial Zone, Taunggyi Township 40-ft x 60-ft 15-50
Ayethayar Industrial Zone, Taunggyi Township 1-acre 150
— 1-acre 1500
1.4.7 Industrial land price in Dawei35
Location Unit Price (MMK in million)
Kamyawkin Street, Dawei Myothit Ward 1-ft x 60-ft 5.00
Arzarni Street 1-ft x 60-ft 1.50
1.4.8 Commercial land price in Dawei36
Remote area 1 acre 300
34
Dr Sai Aung Kyaw, President, Real Estate Agent Association, Taunggyi, U Myint Kyi, President, Industry Su-
pervisory Committee
35
U Soe Thein, Secretary of Industrial Supervisory Committee, Dawei
36
lbid

28
Maungmagan Beach 1 acre 100
1.4.9 Residential land price in Dawei37
— 1-ft x 60-ft 10-30
1.5 SPACE FOR SALES
Foreigners are not yet allowed to buy properties but the following prices are just for refer-
ence.
Office space for sales in Yangon38
Area
(Sq-ft)
Package price
(MMK in mil-
lions)
Price per
square-foot
(MMK)
1 2 3 4 5 6 (=5/4)
1 Min Dhamma Street Mayangon 2,400 550 230,000
2 (Address NA) Hlaing 3,800 800 210,000
3 (Address NA) Hlaing 2,400 480 200,000
4 (Address NA) Lanmadaw 2,480 500 200,000
5 (Address NA) Bahan 3,200 650 200,000
6 (Address NA) Mayangon 2,300 400 170,000
7 (Address NA) Mayangon 4,600 800 170,000
8 (Address NA) Ahlone 3,000 500 170,000
9 (Address NA) Bahan 3,600 590 160,000
10 (Address NA) Sanchaung 2,250 360 160,000
NA: Not available
Office space sales
37
lbid
38

29
Commercial space for opening shopsfor salein Yangon39
Area
(Sq-ft)
Package price
(MMK in mil-
lions)
Price per
square-foot
(MMK)
1 2 3 4 5 6 (=5/4)
1 Bayint Naung Street Mayangon 3,000 3,000 1,000,000
2 Laydauntkan Street Thingangyun 1,240 750 600,000
3 Parami Street South Okkalapa 7,700 4,500 580,000
4 Kaba Aye Street Mayangon 1,716 900 520,000
5
Kamayut Railway
Station
Hlaing 800 350 440,000
6 Bo Thura Street Kyimyindaing 540 230 430,000
7 Kyaikkasan Street Thingangyun 1,000 300 300,000
8 Bo Thura Street Kyimyindaing 810 200 250,000
Shop space sales
Warehouse for sale in Yangon40
Sr
Location
(Industrial Zones)
Township
Area
(Sq-ft)
Package price
(MMK in mil-
lions)
Price per
square-foot
(MMK)
1 2 3 4 5 6 (=5/4)
1 Mingaladon Mingaladon 16,000 2,000 125,000
2 Hlaingtharyar Hlaingtharyar 25,000 1,600 64,000
3 Shwepyitha Shwepyitha 7,000 400 57,000
4 Hlaingthayar Hlaingtharyar 16,000 850 53,000
5 Hlaingthayar Hlaingtharyar 7,000 300 43,000
6 Dagon Seikkan Dagon Seikkan 20,000 750 38,000
39
Ibid
40
Ibid

30
7 Dagon Seikkan Dagon Seikkan 25,000 800 32,000
8 East Dagon East Dagon 11,250 290 26,000
Warehouse sales
Residential place for sale in Yangon41
Area
(Sq-ft)
Package
price
(MMK in
millions)
Price per
square-foot
(MMK)
Condominiums
1 C Bo Yar Nyunt Street Dagon 1,500 380 250,000
2 C — Dagon 1,500 300 200,000
3 C — Sanchaung 1,190 220 180,000
4 C Hlaing Street Hlaing 1,350 210 160,000
5 C Hlaing Street Hlaing 1,450 215 150,000
6 C — Thingangyun 1,600 160 100,000
7 C — Sanchaung 1,200 95 79,000
Apartments
8 A Shwegondaing Street Bahan 810 800 990,000
9 A Near Shwedagon Pagoda Bahan 687 150 220,000
10 A Baho Street Sanchaung 1,500 200 130,000
11 A Sanchaung Street Sanchaung 900 110 120,000
12 A — Tamwe 1,000 70 70,000
13 A — Tamwe 900 60 67,000
14 A — Tamwe 750 40 50,000
15 A U Nyo Street Sanchaung 864 41 47,000
Stand-alone units
16 S — North Okkalapa 1,200 700 580,000
17 S — North Okkalapa 1,200 650 540,000
18 S Inya lane Kamayut 3,200 1,500 470,000
19 S Natmauk Lane Bahan 8,000 3,200 400,000
20 S Thanlwin lane Kamayut 5,500 1,950 350,000
21 S Thanlwin Street Bahan 7,370 2,500 340,000
41
Ibid

31
22 S — North Okkalapa 1,200 400 330,000
23 S Inya Myaing Lane Bahan 5,400 1,650 310,000
24 S — Yankin 2,400 700 290,000
25 S Kan Yeiktha Street Hlaing 3,640 1,000 270,000
26 S Tharthana Yeiktha Street Bahan 2,500 650 260,000
27 S — Hlaing 2,800 700 250,000
28 S — Bahan 1,250 300 240,000
29 S — Bahan 3,500 750 200,000
30 S Opposite Inya Lake Hlaing 3,790 700 180,000
31 S — North Dagon 2,400 380 160,000
32 S Bauk Htaw Yankin 9,000 1,000 100,000
33 S Hlaingtharyar FMI Hlaingthayar 4,900 380 78,000
` `
1.6CONSTRUCTION COSTS42
For engineering and construction services, the following costs will be charged generally:
Cost for a basic structure (Yangon)
(Not including machines, interior fixings and furnishings)
USD
Factory with steel structure (average size) 20,000 – 25,000
Factory with reinforced concrete (average size) 30,000
Finishing process such as tile flooring and wooden ceiling (extra cost) 15,000
NOTE: Whether the building is a steel structure or a reinforced concrete structure,
there will be an extra cost—estimated at USD 15,000—if the person wishes to use tile
flooring and wooden ceiling.
Consultation of construction projects
For consultation services, the following costs will be charged generally:
For consultation service such as preliminary work, architecture,
drawing and calculation of estimated cost
5 – 8 % of project cost
Third party QC service 2 % of project cost
For training services, MES charges MMK 70,000 for teaching all engineering subjects. In
other private teaching schools, it costs about MMK 200,000 for a student.
Prices of major construction materials
The following prices, obtained from the Myanmar Engineering Society in December 2016,
are subject to change:
Sr Material Unit
Price
(USD)
Remark
1 Cement Ton 87.36 1 ton = 1,000 kg, 1 bag = 50 kg
2 Reinforcing steel bar Ton 370.97
3 Structural steel Ton 443.55
42
U Kyi Lwin, CEC member, Myanmar Engineering Society

32
4 Angle steel Ton 443.55
5 U steel Ton 443.55
6 Steel plate Ton 524.19
7 H-section steel Ton 486.29
8 Plywood m
3
9.29
9 Timber single door m
2
195.16
10 Timber double door m
2
195.16
11 Steel single door m
2
282.88
12 Steel double door m
2
282.88
13 Aluminium door m
2
170.11
14 Glass single door m
2
264.42
15 Glass double door m
2
264.42
16 Steel louver m
2
254.59
17 Aluminium louver m
2
153.09
18 Timber ceiling m
2
16.13
19 Timber flooring m
2
20.50
20 Steel balustrade m 99.71
21 Basin Nos 38.10
22 Carpet m
2
27.05
Sr Material Unit
Price
(MMK)
Remark
1 Sand m
3
12,400
2 Gravel m
3
35,300
3 Low-quality timber Ton 700,000
4 Brick piece 120
5 Broken brick m
3
13,500
6 6-in x 9-in boulder m
3
46,000
7 Binding wire kg 1,544
8 Nail ton 1,867,000
9 Wire mesh m 500
10 Teak beating m 1,000 (37mm x 37mm)
11 Safety net m
2
3,200
12 Lime Bag 2,000
13 Bamboo Nos 3,000
14 Sand paper Doz 12,000
15 Binding agent Ton 456,000
16 Welding rod Ton 3,000,000
17 Steel brush Nos 500
18 Paint brush Nos 600
19 Paint roller Nos 1,500
Myanmar Engineering Society (MES)
Myanmar Engineering Society is a non-profit organization founded for the development of
engineering and construction sector. MES is providing engineering services, construction
services, consultation services and training services.

33
2.1 EMPLOYMENT
2.1.1 Wages43
Salaries in Myanmar are paid in Myanmar kyat (MMK) or United States dollar (USD). How-
ever,92% of locally owned companies, 93%of local-foreign joint ventures, and 79 %of foreign
owned companies pay in MMK.
Currencies paid for salary in Myanmar
Company payment Local companies Local-foreign JVs
Wholly foreign
owned companies
MMK pay 92% 90% 79%
USD pay 1% 3% 17%
MMK & USD pay 7% 7% 4%
MSR gathered salary data from 235 companies in 13 industries and the data are analyzed
into minimum, median and maximum levels. In this report, (1) overall analysis of the 13 in-
dustries (MMK payment), (2) overall analysis of the USD-pay companies (USD payment),
and (3) analyses of five industries—manufacturing, trading, engineering, construction and
sales/marketing companies are mentioned.
MMK payment
Sr
Position/rank
(Local staff)
All the companies Top ten companies
Minimum Median
Maxi-
mum
Minimum Median Maximum
MMK MMK
1 Managing Director 1,500,000 5,000,000 9,000,000 4,000,000 7,000,000 9,000,000
2 Director 1,000,000 1,500,000 5,000,000 2,000,000 3,500,000 5,000,000
3 General Manager 600,000 1,000,000 2,500,000 1,200,000 1,500,000 2,500,000
4 Manager 375,000 600,000 1,800,000 700,000 1,200,000 1,800,000
5 Assistant Manager 250,000 400,000 1,200,000 500,000 700,000 1,200,000
6 Supervisor 170,000 350,000 730,000 300,000 500,000 730,000
7 Accountant 220,000 450,000 1,000,000 400,000 600,000 1,000,000
8 Assistant Accountant 180,000 250,000 700,000 200,000 400,000 700,000
9 Secretary 165,000 300,000 750,000 250,000 450,000 750,000
10 Receptionist 150,000 200,000 350,000 180,000 250,000 350,000
11 Office Staff 150,000 200,000 400,000 180,000 300,000 400,000
12 Sales Staff 150,000 200,000 600,000 200,000 300,000 600,000
13 Driver 160,000 250,000 450,000 220,000 320,000 450,000
14 Security Guard 120,000 140,000 230,000 140,000 180,000 230,000
15 General Worker 100,000 125,000 210,000 120,000 150,000 210,000
16 Cleaner 90,000 100,000 180,000 90,000 120,000 180,000
43
Salary Survey Report 2016, Myanmar Survey Research Company Ltd
2 | HUMaN rESOUrCE

34
Daily wage MMK per day
17 Unskilled/hard labor 3,500 5,000 8,000 4,500 6,000 8,000
USD payment
Sr
Position/rank
(Local staff)
Companies of payment in USD
Minimum Median Maximum
USD
1 Managing Director 3,000 5,000 8,000
2 Director 2,000 3,000 6,000
3 General Manager 1,200 2,200 5,100
4 Manager 750 1,700 4,200
5 Assistant Manager 500 880 1,500
6 Supervisor 400 750 1,200
7 Accountant 350 720 1,385
8 Assistant Accountant 250 500 950
9 Secretary 300 553 1,100
10 Office Staff 200 370 500
11 Sales Staff 150 350 600
12 Driver 200 360 450
13 General Worker 100 210 300
Salary payments in five industries
Sr
Position/rank
(Local staff)
All the companies Top ten companies
Minimum Median
Maxi-
mum
Minimum Median
Maxi-
mum
MMK MMK
Manufacturing companies (other than garment industry)
1 Director 900,000 1,500,000 5,000,000 1,000 3,000 5,000
2 General Manager 450,000 700,000 1,500,000 500 800 2,500
3 Manager 350,000 550,000 1,200,000 300 500 1,500
4 Assistant Manager 300,000 500,000 1,000,000 250 400 850
5 Supervisor 180,000 300,000 600,000 200 300 410
6 Assistant Supervisor 150,000 210,000 450,000 150 220 350
7 Production Worker 105,000 150,000 250,000 120 170 300
8 Accountant 250,000 350,000 600,000 225 300 600
9 Assistant Accountant 165,000 200,000 400,000 150 200 350
10 Secretary 150,000 200,000 400,000 150 225 500
11 Office Staff 150,000 200,000 400,000 150 200 500
12 Driver 150,000 250,000 300,000 160 250 500
13 Security Guard 120,000 150,000 200,000 110 160 250
14 Cleaner 90,000 105,000 130,000 100 150 180
Trading companies
1 Director 1,000,000 1,500,000 3,000,000 1,000 2,000 3,500
2 General Manager 600,000 1,000,000 2,000,000 550 800 2,200
3 Manager 500,000 750,000 1,800,000 450 700 1,700
4 Assistant Manager 400,000 500,000 1,000,000 350 470 1,355
5 Purchaser 250,000 500,000 1,000,000 250 450 1,200
6 Trade & Port Clearance 200,000 250,000 350,000 200 250 350
7 Accountant 250,000 300,000 700,000 250 350 600
9 Secretary 150,000 200,000 450,000 150 200 400
10 Office Staff 150,000 200,000 400,000 130 200 400
11 Driver 150,000 250,000 350,000 150 230 320
12 General Worker 100,000 130,000 180,000 100 150 180

35
Engineering companies
Engineering staff
1 Chief Engineer 600,000 800,000 1,700,000 700 1200 2,200
2 Engineer 300,000 500,000 1,000,000 350 600 1,000
3 Assistant Engineer 200,000 300,000 600,000 250 350 600
4 Heavy Machine Opera-
tor
250,000 350,000 550,000 300 350 600
5 Mechanic 200,000 300,000 450,000 200 280 400
Technical sales staff
6 Manager 350,000 500,000 780,000 400 750 1,000
7 Supervisor 250,000 350,000 500,000 300 400 600
8 Sales Representative 300,000 450,000 750,000 350 480 700
Administrative staff
9 Finance & Account
Manager
300,000 450,000 600,000 350 600 1,050
10 Accountant 250,000 350,000 500,000 250 400 750
11 Secretary 200,000 250,000 350,000 230 300 425
12 Office Staff 180,000 250,000 350,000 200 250 350
13 Driver 180,000 250,000 350,000 180 250 400
14 General Worker 100,000 135,000 240,000 100 150 200
Construction companies
1 Director 750,000 1,000,000 2,500,000
2 General Manager 500,000 750,000 1,500,000
3
Deputy General Man-
ager
400,000 550,000 1,000,000
4 Manager 300,000 500,000 800,000
5 Assistant Manager 270,000 400,000 650,000
6 Architect 350,000 500,000 800,000
7 Civil Engineer 300,000 450,000 700,000
8 Supervisor 250,000 350,000 600,000
9 Accountant 250,000 400,000 600,000
10 Office Staff 150,000 220,000 310,000
11 Store Keeper 180,000 250,000 300,000
12 General Worker 120,000 150,000 180,000
13 Driver 200,000 300,000 400,000
Daily wage worker MMK per day
1 Carpenter 6,000 8,000 15,000
2 Mason In-charge 6,000 8,000 13,000
3 Mason Worker 4,500 6,000 8,000
4 Bar Bender In-charge 6,000 8,000 13,000
5 Bar Bender Worker 4,000 6,000 8,000
6 Electrician In-charge 6,000 7,000 10,000
7 Electrician (Worker) 4,000 6,000 7,000
8 Plumber In-charge 5,000 6,500 7,500
9 Plumber Worker 4,000 5,500 7,000
Sales and marketing companies
1 General Manager 500,000 1,700,000 2,200,000 500 1,500 2,300
2 Factory Manager 400,000 1,500,000 2,000,000 450 1,300 1,800
3 Admin Manager 400,000 900,000 1,500,000 400 1,000 1400
4 Marketing Manager 350,000 450,000 900,000 400 500 1000
5 Sales Manager 300,000 400,000 600,000 350 450 800
6 Brand Manager 300,000 400,000 500,000 350 400 700
7 Assistant Manager 300,000 400,000 500,000 350 400 500
8 Sales Supervisor 200,000 250,000 400,000 200 250 400
9 Sales Staff 150,000 200,000 300,000 180 225 330
10 Supervisor 170,000 250,000 320,000 200 250 350
11 Assistant Supervisor 150,000 220,000 300,000 180 225 330

36
12 Accountant 200,000 300,000 450,000 200 325 500
14 Cashier 150,000 160,000 200,000 150 180 250
15 Secretary 160,000 200,000 300,000 200 280 400
16 Office Staff 150,000 180,000 250,000 150 200 300
17
Phone Operator and
Receptionist
150,000 180,000 250,000 150 175 240
18 General Worker 125,000 150,000 180,000 120 150 180
19 Driver 150,000 200,000 350,000 150 200 400
20 Security 130,000 150,000 200,000 130 170 300
21 Cleaner 120,000 150,000 200,000 130 160 300
Comparison of minimum wages between Myanmar
and selected countries
The committee concerned has announced a national minimum wage of 3,600 Kyat or USD
3 for 8 working hours per day under Notification No. 1/2015 dated 29 June 2015 effective
from 1 September 2015. The company with fewer than 15 employees will be exempted
from the wage. The new law applies to all businesses in all sectors.
Comparison of minimum wages between Myanmar and selected countries is presented in
the following chart:44
Minimum monthly salaries of Myanmar and eight other countries
Median monthly salaries of companies of USD payment (of local staff)
Sr Position 2010 2011 2012 2013 2014 2015 2016
1 General Manager 800 800 1,000 1,200 1,500 2,000 2,000
2 Manager 500 600 700 800 800 1,500 1,700
3 Supervisor 350 400 400 450 450 600 750
4 Accountant 325 400 400 460 500 600 720
5 Secretary 250 250 300 380 420 500 553
6 Office staff 160 171 195 220 300 350 370
7 Driver 125 150 175 200 285 300 360
Trend of monthly salaries in USD of local staff
44
www.thanhniennews.com › Business, ThanhNiên, Nov 21, 2015
www.wageindicators.org › Minimum Wages › 28 January 2016

37
2.1.2 Overtime charges45
Overtime may be carried out by agreement between the employer and employees in accor-
dance with the provisions of the law. Any implementation of a constant overtime policy re-
quires permission of the relevant authorities, eg the Factories and General Labour Law In-
spection Department.
Every work in excess of 8 hours per day or 48 hours per week is considered overtime. Ac-
cordingly, even if an employee only works 40 hours per week, the ninth hour on a working
day would be considered overtime, even if the weekly working hours do not exceed 48
hours.
Overtime pay shall be calculated as double the basic wage/salary, to be calculated as fol-
lows:
(Monthly salary x 12 months)/52 weeks/44hours (or 48 hours) x 2
Example calculation:
Suppose a person gets MMK 300,000 per month:
MMK
His/her yearly income MMK 300,000 x 12 months 3,600,000
His/her weekly income MMK 3,600,000 / 52 weeks 69,230.77
His/her hourly income MMK 69,230.77 / 48 hours 1,442.308
His/her one-hour overtime wage MMK 1,442.308 x 2 2,885
Pursuant to the Shops and Establishment Law (2016), overtime is limited to a maximum of
12 hours per week, or 16 hours in cases of special needs. For work on the weekly rest day,
the employee shall further be granted a substitute rest day.
Different stipulations are found in sector specific laws, such as the Factories Act (1951) and
the Oilfields (Labour and Welfare) Act (1951).
45
Labour Law 2016

38
2.1.3 Benefits
Most of the kinds of benefits provided to employees in various industries are similar. Howev-
er, there are variations in quantities or amounts. The following benefits are one provided at
companies in the manufacturing industries other than garment industry.
Type of allowance Noofcompaniesthat
providetheallowance
Description
Manufacturing companies (other than garment industry)
 Allowance
Meal 7
Lunch provided at work or MMK 300~500 per day or MMK
15,000~150,000 per month in cash
Transportation 13
Mostly ferry bus provided or car provide for foreign expatriate or
provide MMK 10,000~60,000 per month in cash
Accommodation 5
MMK 5000~30000 or house provided for higher positions and
foreign expatriates
Phone bill 3
Pre-paid card provided for higher position for dealing with cus-
tomers
Uniform 13 MMK 30,000~45,000 per year or 2~3 pairs provided
Training 4 Local or overseas training depending on employee’s performance
Bonus
Overtime 12 MMK 200~5,000 per hour
Monthly bonus 5 MMK 10,000~80,000 or depend on monthly sales amount
Seasonal bonus 6 MMK 10,000~20,000 or double/triple of basic salary
Yearly bonus 11 MMK 50,000~400,000 or double/triple of basic salary
Sales commission 4 5~15% commission depending on the sales target.
Benefits
Medical 9
A clinic for minor case in the factory or MMK 1,000~200,000 al-
lowance depending on health situation
Retirement Gratuity 1
Depending on royalty and prolong service, monthly saving varies
from MMK 50,000 to 100,000, the person concerned unknown.
Insurance 3
Body insurance or life insurance or USD 15~$4,000 depending
on position.
Social Security 2 According to government’s social security policy
Long Service 1
Provide gold 0.25 tical for 5~6 year service, gold 1 tical for 10~11
year service, gold 1.5 ticals for 15~16 year service and gold 3
ticals for 25 year and above service
Leave
Length of Service 10 Up to 12 days with over 1 year service
Annual leave 10 6~21 days depending on service but no leave for probation staff
Casual leave 11 3~10 days
Maternal leave 13 30~98 days
Paternal leave 3 Only one company provide 7 days
Sick leave 8 10 days~90 days with health records
Unpaid leave 5 1 day per month
Leave refund 5 10 days salary refund per year
Married leave 2 3~7 days

39
Vacation
Vacation 3
Group vacation one trip per year to Chaungthar Beach or other
local places.
Staff party 9 Staff party 1~2 times per year
Increment
Yearly increment 11
The Salary Increment is mainly based on performance. Minimum
5% to maximum 25% increment of original salary.
Social Security Board46
According to Social Security Law 2012, Social Security Board has implemented Social Secu-
rity Scheme to support the development of the State's economy through the increase of pro-
duction to enjoy more security in social life and health care of workers who are major pro-
ductive force of the Union by the collective guaranty of the employer, worker and the Union
for enabling to fulfill health and social needs of the workers.
Wages
Minimum wages
Sr Description MMK per hour MMK per day
1 Minimum wage 450 3,600
The minimum wage is revised biennially (once in every two years) by the committee formed
with employers, employees and technical expertise. However, every company—with 15
employees and above—needs to pay the wage as per its proposal to the MIC.
Allowances and benefits
Leave allowances
Sr Kind of leave Leave period Remark
1 Medical leave
Treatment up to 26
weeks
If the insured persons who need to
the treatment up to 52 weeks or to a
period specifically stipulated by the
Social Security Board;
2 Maternal leave
6 Weeks Before birth
8 Weeks After birth
3 Paternal leave 15 days
15-days leave for infant care on
confinement of his insured wife
According to Social Security Law 2012,the following establishments shall be applied with the
provisions for compulsory registration for social security system and benefits contained in
this Law if they employ minimum number of workers and above determined by the Ministry
of Labour, Immigration and Population in co-ordination with the Social Security Board:
(i) industries which carry out business whether or not they utilize mechanicalpower or a
certain kind of power, businesses of manufacturing, repairing and servicing, or engi-
neering businesses, factories, warehouses and establishments;
46
U Myo Aung, Permanent Secretary, and U Tun Than, Director-General, Social Security Board, Ministry of
Labour, Immigration and Population

40
(ii) Government departments, Government organizations and regional administrative or-
ganizations which carry out business;
(iii) development organizations;
(iv) financial organizations,
(v) companies, associations, organizations, and their subordinate departments and branch
offices which carry out business;
(vi) shops, commercial establishments, public entertaining establishments;
(vii) Government departments and Government organizations which carry out business or
transport businesses owned by regional administrative body, and transport businesses
carried out with the permission of such department, body or in joint venture with such
department or body;
(viii) constructions carried out for a period of one year and above under employment
agreement;
(ix) businesses carried out with foreign investment or citizen investment or joint ventured
businesses;
(x) businesses relating to mining and gem contained in any existing law;
(xi) businesses relating to petroleum and natural gas contained in any existing law;
(xii) ports and out-ports contained in any existing law;
(xiii) businesses and organizations carried out with freight handling workers;
(xiv) Ministry of Labour, Immigration and Population and its subordinate departments and
organizations;
(xv) Establishments determined by the Ministry of Labour, from time to time, that they shall
be applied with the provisions of compulsory registration for SocialSecurity System and
benefits contained in this Law in co-ordination with theSocial Security Board and with
the approval of the Union Government
According to Social Security Law 2012, the following insurance systems are included in
Social Security Allowances:
1 Health and social care insurance system
2 Family assistance insurance system
3 Invalidity benefit, superannuation benefit and survivors’ benefit insurance system
4 Unemployment benefit insurance system
5 Other social security system (Housing Plan)
6 Employment Injury Benefit insurance System
Benefits in insurance systems
However, only three insurance systems are currently provided by Social Security Board—
Health and social care insurance system, family assistance insurance system, employment
injury benefit insurance system.
Health and social care insurance
In health and social care insurance system, according to the Social Security law 2012,When
the insured is sickness due to any other cause, they can have the right to get both of medical
care and cash benefit as follow;
I. Sickness Benefit (60% of average wage of the previous 4 months for 26 weeks)
II. Maternity Benefit (70% of average wage of a year for 14 weeks to 18 weeks)
III. Maternity expense for female insured person(50% of average for single deli-
very,75% of average wage for twin delivery and 100% of average wage for triplet
delivery)

41
IV. Miscarriage Benefit (70% of average wage of a year for 6 weeks)
V. Benefit for Adoption the child under 1 year of female insured worker (70% of aver-
age wage of a year for up to maximum 8 weeks
VI. Paternity Benefit (70% of Average Wage for 15 days with leave)
VII. Maternity expense of the male insured person ( has the right to entitled half of ma-
ternity expense)
VIII Medical treatment for her child up to one year after confinement of the female in-
sured person
IX Funeral expense for deceased of any other cause (from one time up to maximum
of 5 times)
X. If it had paid contribution for 180 months and above under the combined of the so-
cial security law 2012 and social security act 1954, the insured person has the right
to take medical care after retirement.
Family assistance insurance
In family assistance insurance system, the following benefits are included:
I. Scholastic stipend for the children of the insured couple earn less than stipulated
amount of income (10% of average wage for a child living schools age of academic
years)
II. Family Assistance for natural disaster of insured worker (40% of average wage of a
month)
III. Appropriate benefit for dependent family members in accord with stipulate.
Employment injury benefit insurance system
In employment injury benefit insurance system, the Social Security Board shall manage, in
accord with the stipulation, the employment injury benefit insurance system in order to avoid
from giving the employment injury benefit by the employer in lump sum and to enable the
worker to enjoy the following benefits:
I. medical treatment
II. Temporary Disability Benefit due to Employment Injury (70% of average wage ofa
month for 52 weeks)
III. Permanent Disability Benefit due to Employment Injury (5 years to 9 years in lump
sum with calculation based on 70% of average wage of a month of the practical
capacity and total loss of capacity for work due to employment injury
IV. Survivors Benefit for deceased of Employment Injury (for 30 times to 80 times
based on contribution)
To ensure benefits of these insurance systems, both employers and employees need
to pay registration fees to Social Security Board as follow:
Sr Type of insurance system
Premium (per total monthly in-
come of employee)
Employer Employee Total
1 Health and Social Care Insurance System 2% 2% 4%
2 Family assistance insurance system — — —
3 Employment Injury Benefits Insurance System 1% — 1%
Total  3% 2% 5%

42
2.2 Human Resource Development
Public education sector
Overview of education system in Myanmar47
Basic Education
A child can enter the primary school at age 5. In Basic Education system, primary level is
from grade 1 to 5, lower secondary level from grade 6 to 9 and upper secondary level from
grade 10 to 11. A student has to do the matriculation examination in grade 11. The Basic
Education system is a 5-4-2 structure.
Level No of years Age Grade
Primary 5 5+
to 10+
1 to 5
Secondary Lower 4 11+
to 14+
6 to 9
Upper 2 15+
to 16+
10 to 11
Total years of study in Basic
Education level 
11 5+
to 16+
1 to 11
Higher Education
This system is a 4-1-2 structure — 4 years for a bachelor’s degree, 1 year for qualifying
class (preparation class to a master’s degree) and 2 for a master’s degree. There are also
doctoral programmes for master’s degree holding students. In the entire country, there are
168 institutions of higher learning (colleges and universities). Of them, 120 are vocation-
al/technical institutions and 48 are non-vocational.48
Numbers of vocational and non-vocational institutions of higher learning
Sector Vocational Non-vocational Total
Public (government) sector 120 48 168
Numbers of vocational and technical institutions of higher learning49
Sr University/college No of institutions
1 Institutes of Economics 3
2 Institutes/Colleges of Education 23
3 Institutes of Foreign Languages 2
4 National Management College 1
5 Universities of Medicine 4
6 Universities of Dental Medicine 2
7 Universities of Nursing 2
8 Universities of Medical Technology 2
9 Universities of Pharmacy 2
10 University of Community Health 1
11 University of Traditional Medicine 1
12 University of Public Health 1
47
http://www.myanmar-education.edu.mm/dhel/education-system-in-myanmar/education-structure/
48
Non-vocational includes defense and religious institutions and simple major courses such as physics, chemi-
cal, history, geography, etc.
49
Compiled from the prospectus for students who would be joining various institutions of higher
learning, published by the Ministry of Education 2015

43
13 Technological Universities/Colleges 35
14 Universities of Computer Studies 25
15 Myanmar Aerospace Engineering University 1
16 National Universities of Arts and Culture 2
17 University of Forestry 1
18 Agriculture University 1
19 University of Veterinary Science 1
20 Universities/Colleges of Cooperatives 4
21 Lacquer ware Technology College 1
22 Nationalities Development Colleges 3
23 Marine University/College 2
Total  120
Private education sector
Type of in-
stitution
Main subject
Course
duration
Tuition fee per
course (MMK)
m = month(s), w = week(s), d = day(s), h = hour(s)
Tuition fees of schools for high-school and university graduates (vocational)
Pharmacist
&nurse aid
Pharmacist 1 m 80,000
Nurse aid 1 m 100,000
Pharmacist & nurse aid 5 m 200,000
Pharmacist & nurse aid 12 m 300,000
Nurse aid & pharmacy (basic) 3 m 95,000
Nurse aid & pharmacy (advance) 6 m 150,000
Certificate of pharmacist & nurse aid 5 m 200,000
Diploma of pharmacist & nurse aid 12 m 300,000
Accountancy
LCCI level I & II (Book-keeping & Account) 5 m 54,000
LCCI level III (per subject) 5 m 54,000
LCCI level I & II (Book-keeping & Account) 6 m 80,000
LCCI level III 6 m 65,000
Engineering
Engineering (per month) 1 m 300,000
Certificate of civil engineering 6 m 800,000
Diploma of civil engineering 6 m 800,000
Certificate of electrical engineering 6 m 800,000
Diploma of electrical engineering 6 m 800,000
Certificate of electronic engineering 6 m 800,000
Diploma of electronic engineering 6 m 800,000
Certificate of mechanical engineering 6 m 800,000
Diploma of mechanical engineering 6 m 800,000
Certificate of mechatronic engineering 6 m 800,000
Diploma of mechatronic engineering 6 m 800,000
Certificate of mechanical & electrical engi-
neering
6 m 800,000
Diploma in mechanical & electrical engi-
neering
6 m 800,000
Computing
Computing (per month) 1 m 300,000
Special effect 2.5 m (100 h) 55,000
Web page creation 2.5 m (100 h) 60,000
Auto CAD 2.5 m (100 h) 50,000
Database management 2 m (80 h) 60,000
C++ programming 2 m (80 h) 50,000
Visual basic 2 m (80 h) 50,000
Java programming 2.5 m (100 h) 70,000
System admin 2 m (80 h) 80,000
In the private sector too, there are Basic Education
level schools such as vocational and technical
schools and also Higher Education institutions.

44
Logistics
Logistics and multi-modal transport 2.5 m 480,000
Logistics and supply chain management 6.5 m 176,000
Tourism &
Hospitality
Foods & beverages 3 m 300,000
Front office 3 m 150,000
Flight attendant 3 m 150,000
Housekeeping 3 m 150,000
Tourism management 9 m 500,000
Foods & beverages 2.5 m 150,000
Housekeeping operation 2.5 m 150,000
International cookery 2.5 m 150,000
Front office & customer service 2.5 m 300,000
International bakery & pastry 2.5 m 300,000
Hotel & tourism English 2.5 m 50,000
International hospitality management 3 m 500,000
Marine
Basic safety 2 w 100,000
Pre-sea (Deck) rating 1 m 100,000
Pre-sea (Engine) rating 1 m 100,000
Ship security awareness 1 d 20,000
Work-shop skills 5 m 1,300,000
Efficient engine rating 2 w 40,000
Information
Technology
Basic level (IT) 3 m 55,000
Advanced level (IT) 4.5 m 110,000
Trade
Systematic distribution & management 3 m 40,000
Practical approach to International trade 1.5 m 40,000
Business English 2.5 m 40,000
Financial Management 2.5 m 40,000
Language
Basic English 6 m 80,000
Intermediate level 6 m 90,000
Advanced level 6 m 100,000
Tuition fees of private basic schools level (vocational)
Computing
Special class 10 d 68,000
Computing 2 m 35,000
Regular computing class (basic) 3.5 m 18,000
Computing class (part time basic class) 3.5 m 15,000
Office 2010 2 m (80 h) 35,000
Desktop publishing 2.5 m (100 h) 40,000
Graphic design 2.5 m (100 h) 40,000
Advanced excel 1 m (60 h) 30,000
Accounting (MYOB) 1 m (60 h) 35,000
Computer for kids (basic) 2.5 m (100 h) 35,000
Computer for kids (advance) 2.5 m (100 h) 35,000
Using email & internet 1 week 7,000
Mobile Re-
pairing
Mobile phone software 2 m 300,000
Mobile phone hardware 2 m 300,000
Mobile phone software 1 m 150,000
Mobile phone hardware 1 m 150,000
Accountancy
Regular accountancy and practical account-
ing (basic)
3.5 m 12,000
Accountancy and practical accounting (ad-
vance)
3.5 m 25,000
Language
Basic level 1 m 30,000
Intermediate level 2 m 40,000

45
International schools
There are around 15 to 20 international schools in Yangon. The following are the fees col-
lected by International School of Myanmar (ISM):
School fees ofISM for annual 2016 – 201750
Grade Level
Semester-wisetuition Fees
(In USD)
Multi-Child Enrollment
5% Discount After first Child
(In USD)
Pre-school 2,326 2,210
Pre-Kindergarten 4 3,619 3,438
Kindergarten 3,792 3,602
Grade 1 to Grade 5 5,266 5,003
Grade 6 to Grade 8 6,057 5,754
Grade 9 to Grade 11 6,606 6,276
Grade 12 7,173 6,814
Type of fee Uniform Fee in USD
Registration fee 1,000
Late fee first month 100
Late fee after first month Per-day 10
Uniform Fees
Polo shirt: MMK 9,000
PE: MMK 7,000
MAP testing fee (Gr 2-11) USD 40
per Year
Elementary and Middle School Only
Girl's long pants: MMK 7,500
Skirt: MMK 5,000
Participation Fees
Band, Art, Field Trips, Week
Without Walls Require
Additional Participation Fees
Deposit for returning students
Last payment date 27 May 2016 -
USD500
Note: Application fee of USD 100 per application must be paid in cash in Dollars at the Busi-
ness Office located on the ground level of the middle school building.
50
ISM website (http://www.ismyanmar.com/fee_structure.php)

46
3.1 BUSINESS ESTABLISHMENT PROCESS51
3.1.1 Company registration procedures
Registration of foreign companies
There will be costs involved in going through the process for obtaining registration certificate
as a foreign company:
Steps Process USD MMK
1 Name check form 1,000
2 Company registration forms 5,100
3 Signed company registration documents 0
4 Registration fee 500,000
5 Temporary registration and permit to trade (if desired) 0
6
Minimum capital transfer (service companies) 50,000 0
Minimum capital transfer (other foreign companies) 150,000 0
7 Permanent incorporation certificate and permit 0
Foreign companies wishing to obtain company registration certificate have to go through the
following 7 steps:
STEP 1 Check availability of company name
1 Submit signed name check form to DICA.
Requirements:
Name check form – purchased from DICA or downloaded from DICA
website
Payment:
MMK 1,000
DICA: Directorate of Investment and Company Administration
STEP 2 Obtain company registration forms from DICA or through DICA website
2 Obtain company registration forms from DICA or through DICA website
3 Pay stamp duty at OSS or IRD
Requirements:
1 Application cover letter
2 Declaration of registration (Form 1)
3 Situation of registered office form
4 Declaration of Legal Version
5 Certificate of translation
6 Directors’ details (Form 26)
7 Memorandum of Association
8 Articles of Association
9 Application form for permit (Form A)
51
(1) How to register your company in Myanmar, updated in 2016, DICA (2) http://www.dica.gov.mm/ (Provided
by Daw Nilar Mu, Director (Company Division), DICA
3 | GOVErNMENT SECTOr

47
10 Statement of company objectives and undertaking not to conduct
trading activities
Other documents to be provided by the applicant:
11 Copy of passport of shareholder (if an individual) or directors’ resolu-
tion (if a company)
12 Copy of passport of foreign directors or copy of the NRC for local di-
rectors
Payment:
MMK 5,100
OSS: One stop service; IRD: Internal Revenue Department; NRC: National Registration
Card
STEP 3 Submit signed company registration documents to DICA
4 Submit completed and signed forms to DICA
Requirements:
4 Declaration of Legal Version
trading
8 Memorandum of Association
9 Articles of Association
11 Copy of passport of shareholder and directors’ resolution
12 Copy of passport of foreign directors or copy of the NRC for local di-
rectors
NRC: National Registration Card
STEP 4 Pay registration fee
5 Pay registration fee to OSS
Requirements:
Payment acceptance letter issued by OSS
Payment:
MMK 500,000
STEP 5 Obtain temporary registration and Permit to Trade (if desired)
6 Obtain temporary incorporation certificate and temporary permit from
DICA (if desired)
Requirements:
1 Conditions letter issued by DICA
2 Temporary incorporation certificate issued by DICA
3 Temporary Permit to Trade issued by DICA
STEP 6 Transfer minimum capital and submit other documents
7 Confirm registered office address (within one month of registration)
8 Submit proof of minimum capital transfer and signed conditions letter
to DICA

48
Requirements:
1 Credit advice confirming transfer of minimum capital required
2 Submit conditions letter signed by company
Minimum capital required:
1 USD 50,000 minimum capital required for service companies
2 USD 150,000 minimum capital required for other foreign companies
STEP 7 Permanent incorporation certificate and permit
9 Obtain permanent incorporation certificate and permanent Permit
to Trade from DICA
Requirements:
1 Incorporation Certificate (Permanent) issued by DICA
2 Permit to Trade (Permanent) issued by DICA
Registration of branches or representative offices of foreign companies
as a foreign branch company or a representative office:
1 Application documents 1,000
2 Submit signed application documents to DICA 0
3 Registration fee 500,000
4 Temporary registration and Permit to Trade 0
5
Minimum capital transfer (service companies) 50,000 0
Minimum capital transfer (other foreign companies) 150,000 0
6 Permanent incorporation certificate and permit 0
Foreign companies wishing to obtain branch office registration certificate or representative
office certificate have to go through the following 6 steps:
STEP 1 Prepare application documents for submission to DICA
1 Obtain application documents from DICA or through the DICA website
Requirements:
4 Declaration of legal version
5 Authorized persons’ details (Form 18)
trading activities
Other documents to be provided by applicant, company
– Directors’ resolution of applicant company
– List of directors of applicant company
– Copy of passport or NRC of authorized person
– * Memorandum and Articles of Association of applicant company (in
English)
– * Annual report or audited financial statements of applicant company
for previous two years
– *Appointment letter/power of attorney for authorized persons
* indicates documents that must be notarized and certified by the appropriate authori-
ties of the resident country and by the Embassy of Myanmar in that country

49
STEP 2 Submit signed application documents to DICA
2 Submit completed and signed application documents to DICA
Requirements:
5 Authorized persons’ details (Form 18)
trading activities
8 Directors’ resolution of applicant company
9 List of directors of applicant company
10 Copy of passport or NRC of authorized person
11 * Memorandum and Articles of Association of applicant company (in
English)
12 * Annual report or audited financial statements of applicant company
for previous two years
13 Appointment letter/power of attorney for authorized persons
STEP 3 Pay stamp duty and registration fee
3 Pay stamp duty at OSS or IRD
4 Pay registration fee at OSS
Requirements:
Payment acceptance letter issued by OSS
Payment:
MMK 500,000
OSS: One stop service; IRD: Internal Revenue Department
STEP 4 Obtain temporary registration and Permit to Trade
5 Obtain temporary incorporation certificate and temporary permit from DICA
(if desired)
Requirements:
1 Conditions letter issued by DICA
2 Temporary incorporation certificate issued by DICA
3 Temporary Permit to Trade issued by DICA
STEP 5 Transfer minimum capital and submit other documents
6 Confirm registered office address (within one month of registration)
7 Submit evidence of minimum capital transfer and signed conditions letter
to DICA
Requirements:
1 Credit advice confirming transfer of minimum capital required
2 Submit conditions letter signed by company
Minimum capital required:
1 USD 50,000 minimum capital required for service companies

50
2 USD 150,000 minimum capital required for other foreign companies
STEP 6 Permanent incorporation certificate and permit
8 Obtain permanent incorporation certificate and permanent Permit to Trade
from DICA
Requirements:
1 Incorporation Certificate (Permanent) issued by DICA
2 Permit to Trade (Permanent) issued by DICA
Registration of joint venture companies
(Incorporated under 1950 Special Companies Act)
as a foreign branch company:
1 Name check form 1,000
2 Obtain company registration forms 0
3 Submit company registration application 0
4 Pay registration fee 500,000
5 Obtain incorporation certificate 0
Foreign companies wishing to establish a joint-venture company have to go through the fol-
lowing 5 steps:
STEP 1 Check availability of company name at DICA
1 Submit signed name check form to DICA or through DICA website
Requirements:
Name check form – purchased from DICA or downloaded from DICA
website
Payment:
MMK 1,000
STEP 2 Obtain company registration forms
2 Obtain joint venture company registration forms from DICA or through
DICA website
Requirements:
1 Company registration form
7 Forms of Articles of Association (AoA)
8 Form of Memorandum of Association (MoA)
STEP 3 Submit company registration application and pay stamp duty
3 Prepare and submit completed and signed company registration applica-
tion documents at DICA

51
4 4. Pay stamp duty at OSS or IRD
Requirements:
i Application letter
ii AoA form (completed and signed)
iii MoA form (completed and signed)
iv Draft JV Agreement
v Recommendation letter from the Union Attorney-General’s Of-
fice
vi Letter for incorporation (from relevant government agency)
1 Citizens of Myanmar: Copies of national registration cards of all direc-
tors
2 Myanmar-based companies:
i Copy of company certificate
ii BOD resolution
iii Proposed representative of company
3 Foreigners/foreign companies:
i Copy of passport of director/shareholders,
ii If one investor is institutional investor, a resolution of BOD of
the institution + authorized letter of person
DICA: Directorate of Investment and Company Administration; IRD: Internal Revenue De-
partment
STEP 4 Pay registration fee
5 Pay the registration fee to OSS
Requirements:
Payment acceptance letter from OSS
Payment:
MMK 500,000
OSS: One-stop service
STEP 5 Obtain Incorporation Certificate
6 Obtain company Incorporation Certificate
7 Receive notification from Ministries regarding incorporation (also published
In government gazette)
Requirements:
Company incorporation certificate signed by DICA
3.1.2 Compliance with legal requirements upon successful registration
Upon incorporation, companies must act in accordance with all applicable laws and regula-
tions. Below are some of the provisions of the Myanmar Companies Act of 1914 which
companies are required to comply with:
 Every company must register the allotment of shares (Form VI) within one month of
the allotment date.
The registration fee: MMK 25,000.
 Companies must register details of their director(s), manager(s) and/or managing
agent(s) and notify the authorities of any changes to the composition of their gen-
eral management (Form XXVI) within 14 days of the appointed date or the date on
which the changes occurred.

52
 Companies are required to notify the authorities of the location of their registered
office to which all communication and notices can be addressed. The address of
the initial registered office must be provided to DICA when filing the registration
documents. All companies must inform DICA of any change of address within 28
days of the date on which the change occurred.
 A company must hold its first annual general meeting (AGM) within 18 months from
the date of its incorporation and then at least once every calendar year and within
no more than 15 months of the previous meeting. To comply, companies are re-
quired to submit the records of the AGM, an annual list of members, and the sum-
mary of share capital (Form E) within 21 days of the AGM.
The lodge fee is MMK 25,000
 Every company is required to submit a copy of every extraordinary and special so-
lution resolution of the company with DICA within 15 days from the date of the
resolution.
 Notice of extraordinary meetings must be given at least 21 days before the date on
which such a meeting is to take place.
 Foreign branch offices are required to submit their head office’s financial state-
ments, their representative office’s financial statements and annual general reports
for each financial year.
3.1.3Essential documents to be submitted for company registration renewal
Company registration certificates for all types of companies in Myanmar are only valid for
five years. This includes companies run by citizens of Myanmar, foreign companies,
branches of foreign companies, joint ventures and non-profit organizations.
Companies are required to renew their registration with DICA before a business registration
certificate expires. When applying for renewal, companies must include the documents
listed below:
Documents required for foreign companies
1 Application for renewal of registration
2 Form A, completed and signed
3 Specific business activities of the company
4 A list of directors/share-holders
5 Form E (updated), completed and signed
6 Audited financial statements for the last two years
7 Credit advices relating to any capital brought in
8 A copy of the permit issued by MIC for the foreign company licensed by MIC
9 A tour licence (updated) (tourism companies only)
10 A certified copy of the income tax clearance from the Internal Revenue Department
Documents required for branches and representative offices of foreign companies
1 Application for renewal of registration
2 Form A, completed and signed
3 A detailed list of the company’s business activities
4 Audited financial statements (balance sheets, profit-and-loss statements) of the
branch, audited financial statements (statements) of the parent company and an-
nual reports of the head office
5 Credit advices relating to minimum capital brought in (only for the first renewal
companies)
6 A licence from the Central Bank of Myanmar (representative offices of banks only)

53
7 A certified copy of the income tax return from the Internal Revenue Department
8 A copy of the permit issued by the MIC to the foreign company permitted by MIC
What types of companies may be registered in Myanmar?
1
The Myanmar Companies Act of 1914 pro-
vides for several types of entities to conduct
business in Myanmar. When the shares of the
company are owned by the government, it
must be incorporated under the 1950 Special
Companies Act. There are two main types of
companies in Myanmar—private limited-
liability companies and public limited-liability
companies.
Companies may be registered in one of the
following forms:
 As a private company (Myanmar citizens
only)
 As a public company (Myanmar citizens only)
 As a foreign company
 As a branch or representative office of a foreign company
 As a joint venture company in which a Myanmar Government entity holds shares
 As an association
What is the company registration fee?
2
The company registration fee is MMK 500,000 for all types of private companies and MMK
2,500,000 for public companies. In addition, applicants are required to pay MMK 1,000 to by
a name check and MMK 5,100 for the company registration. Registration fees are the same
for all types of companies, that is, both for companies run by citizens of Myanmar and for
foreign companies.
Applicants are also required to pay stamp duty from the Internal Revenue Department. The
stamp duty fees range from MMK 65,000 to MMK 165,000 depending on the authorized capi-
tal of the applicant company. Applicants need to pay the fees of stamp duty according to the
defined time-frame of IRD. Associations are not required to pay stamp duty on registration.
How long does it take until a company incorporation certificate is issued?
3
For local companies, company incorporation certificates will be issued within three days upon
payment of the registration fees to DICA.
For foreign companies, permanent certificates for businesses that do not need an MIC certifi-
cate will be issued within as few as three days upon receipt of a bank credit advice by DICA
relating to capital that has been transferred to the company’s account. Permanent certifi-
cates for business that do need an MIC certificate will be issued immediately upon issuance
of the MIC permit. (In accordance with the Foreign Investment Law, applications for MIC
permits are reviewed and approved within 90 days of the date on which the application is
received.)
What is the minimum capital requirement when registering a company?
4
In general, there is no minimum capital requirement when registering a company in Myan-
mar. Minimum capital requirements for banking, insurance and securities companies should
refer to regulations of the Central Bank of Myanmar and the Ministry of Planning and Finance
respectively.
However, there are initial capital requirements for Myanmar public companies and foreign
companies. This capital remains with the respective company and can be used by this com-
pany according to their operational needs.
Myanmar public companies:-----MMK 50,000,000
Foreign companies, branches or representative offices:
 MIC-permitted companies: -USD 150,000
MIC-permitted companies are expected to bring in their initial capital according to their
investment plan. Proof of the initial capital brought in needs to be provided only when
renewing the registration after 5 years.
 Others: --------------------------USD 50,000

54
Upon registration, other companies are required to provide a credit advice from a bank
account in Myanmar that states that 50% of the initial capital has been transferred. The
remaining 50% is due no later than five years upon receipt of the registration certificate.
When registering a company as a joint venture, are there any provisions regarding
the share proportion or the percentage applicable to foreign investors?
5
DICA has no restrictions regarding the share proportion for joint ventures between Myanmar
citizens and foreigners. For MIC permitted companies, Notification No 16/2016 under the
Foreign Investment Law 2012 provides a list of economic activities in which foreign investors
may invest only in the form of a joint venture with a local partner, a local company, or citizens
of Myanmar. For non-MIC permitted companies, the share proportion can be regulated de-
pending on the main objectives of companies and specific regulations from relevant minis-
tries. For detailed information or allowed share proportions for joint ventures, please visit the
Company Registration Division at DICA or write an email to core.gov.mm@gmail.com.
What are the minimum and the maximum number of shareholders in a private
company and in a public company?
6
In a private company, the transfer of shares is restricted, and the number of shareholders
may range from a minimum of two to a maximum of fifty. Public limited-liability companies
must have a minimum of seven shareholders.
Can companies begin operations immediately after registration?
7
Unless further licences are required form other relevant ministries and/or departments, pri-
vate companies may begin operations immediately after they have received their company
incorporation certificate. Information regarding required licences for different economic activi-
ties can be inquired directly at the Company Registration Division at DICA or via email to
core.gov.mm@gmail.com.
Public companies must apply for a Certificate for Commencement of Business before they
can begin operation. Detail for how to apply for the Certificate for Commencement of Busi-
ness for public companies are provided in Section 3.1.1 (Company registration procedures).
These documents are also available for download from the DICA website.
What documents are required for registering a company
8
There are different types of documents required for registration, depending on the type of
company or entity. Details on what documents are required for each type of company are
provided in Section 3. The documents are available for download from DICA website.
How long are company registration certificates valid?
9
The company registration certificates are valid for 5 years. After the initial five-year period,
companies must have their certificates renewed. Details of registration renewal procedures
are provided in Section 3.1.3.
REMARK: The Myanmar Companies Law has been drafted, is on the approval
process and is expected to be enacted in the first half of 2017 to replace current
Myanmar Companies Act (1914). Please note the process indicated in the “3.1
BUSINESS ESTABLISHMENT PROCESS” here will change accordingly and ask
DICA for the updated information.

55
3.2 INVESTMENT PROCESS52
3.2.1 Applying for MIC permit
The Myanmar Investment Commission (MIC) is responsible for approving investment pro-
posals and for issuing investment permits—also called MIC permit—in Myanmar.
Application procedure
REMARK: The procedures mentioned above and information in the section 3.2.2 and 3.2.3
may change when the new Myanmar Investment Law (18 October 2016) which comes into
effect in April 2017 with new rules and regulations currently being drafted.
New procedures under the new Myanmar Investment Law will follow the Investment Policy
below with the role of Myanmar Investment Commission and new processes indicated be-
low. Further details will be delivered after the rules are promulgated and enacted.
52
U Win Tin, Director (Monitoring Section), DICA

56
Investment Policy
The Investment Policy published in November 2016 supports the implementation of the
Government of the Republic of the Union of Myanmar’s 12-point Economic Policy published
on 29 July 2016.
1 Responsible and mutually beneficial foreign investment are welcomed.
2 The Myanmar Investment Commission and relevant government agencies will faci-
litate foreign investment through transparent, clear and expeditious procedures.
3 The establishment of supportive environment for all investors with macroeconomic
stability, rule of law, credible dispute settlement procedures, and a reliable banking
system the proper functioning of economic infrastructure will be carried out.
4 As foreign investments is very crucial for national development, the Union Govern-
ment will-
(a) establish a predictable regulatory framework with non- discriminatory treatment
between foreign and local businesses.
(b) protect businesses from disputed seizures.
(c) protect the right to transfer profits and other repatriations in accordance the
law after payment of taxes and other payment obligations.
(d) provide long- term land lease for approved investments in accordance with
the law.
5 Local and foreign investors must comply with the principles of responsible business
conduct including in relation to environmental and natural resources matters.
6 Foreigners are not permitted to conduct certain businesses relating to national se-
curity, and culture and social affairs. These restricted business activities will be
made publicly available.
7 The following investments will particularly be welcomed and encouraged:
(a) Productivity-enhancing and value-adding agro-based industries with linkages to
regional and global supply chains.
(b) Activities that enable technology transfer and value added domestic production.
(c) Activities that support the development of small and medium enterprises.
(d) Investments for rapid infrastructure development.
(e) Investments that create job opportunities and delivery of vocational education
support development of human capacity.
(f) Investments to be made in economically less developed regions.
(g) Investment to develop industrial cities and special economic clusters.
(h) Investments related to tourism.

57
Role of Myanmar Investment Commission
New process under the Myanmar Investment Law
3.2.2 Investment procedures and its cost
Under Directorate of Investment and Company Administration, there are four investment di-
visions. The following information is acquired from the four divisions:
Please note the following information will change under the new Myanmar In-
vestment Law and associated new rules.

58
Investment Division 153
Documents to be attached with Proposal Form (1) in making Investment
Agriculture sector, livestock & fisheries sector, (wood-based industry,
food processing and beverages business manufacturing sector)
1 Company Registration Certificate (Copy)
2 National Identification Card (Copy) and Passport (Copy)
3 Evidence on financial and business landscape of the promoter accompanying economic jus-
tification
4 Joint Venture Agreement (Draft) and Recommendation of the Union Attorney General’s Of-
fice if the proposed investment is related to the State
5 Memorandum of Association and Articles of Association of the Company
6 Certificate on Land Ownership with land location map
7 Land Lease Agreement (Draft) and Recommendation of the Union Attorney General’s Office
if the proposed investment is related to the State
8 Recruitment of employees (Local/Foreign)
9 Plans for Social Security and Welfare for employees
10 Environmental Impact Assessment
11 Socio-economic Impact Assessment
Related department/ministries
 Food and Drug Administration (FDA)
 Ministry of Natural Resources and Environmental Conservation (related to timber)
 Ministry of Agriculture, Livestock and Irrigation
 Ministry of Health and Sport (Food and Drug Administration FDA)
 Ministry of Industry
 Ministry of Home Affairs
Checklist for doing investment under FIL54
and MIL55
Sr Step Required documents
1 Preparing for proposal  Proposal from 1 (brought from DICA or download form DICA
website)
Necessary payment: 5000 Kyat (for foreign investment form)
2 Related Documents for
Proposal
 To submit Industrial Grant if the investment business is carried
out in Industrial Zone.
 For business carried out on own land, to submit La Na/30 doc-
ument/ Applying evidence/Land Used form 105-106 Form
15(A).
 Land lease agreement (Draft) for leasing private land and
building.
2 Machinery & equipment  Detail list of machinery and equipment to be purchased in lo-
cal.
 Detail list of machinery and equipment to be imported.
4 Economic Justification  Lists of raw material (Purchase in local/foreign)
 Annually services.
 Plan for services.
 Profit & loss (to enclose detail calculation)
 Cash flow statement, Profit & loss (to enclose detail calcula-
tion)
 Benefit to the Union (Income Tax/Commercial Tax)
 Employment opportunities (No. of employee from local and
abroad, Designation and Salary)
53
U Min Zaw Oo, Director, Investment Division 1, DICA
54
Foreign Investment Law
55
Myanmar Investment Law

59
5 Financial statements  To submit bank statement for local purchased (exclude the
value of have been purchased).
 If the investment includes foreign currency, submit bank
statement of MFTB/MICB
6 Miscellaneous  Application for exemption and reliefs for tax.
 Undertaking for new investment project.
 National identification card/passport copy of the investor.
 Location map.
 Fire hazard prevention and protection plan.
 Social security and welfare plan.
 Photo of the constructed building.
 Conceptual design for the building to be constructed.
 Memorandum of association and articles of association of the
registered company/form 6/form 26.
7 Contracts related to the
business
 CMP contract made with the buyer company to work with and
Memorandum of Association and Articles of Association
Documents to be attached with Proposal Form (1) in making Investment
Manufacturing
1 Company Registration Certificate (Copy)
2 National Identification Card (Copy) and Passport (Copy)
3 Evidence on financial and business landscape of the promoter accompanying economic jus-
tification
4 Joint Venture Agreement (Draft) and Recommendation of the Union Attorney General’s Of-
fice if the proposed investment is related to the State
5 Memorandum of Association and Articles of Association of the Company
6 Certificate on Land Ownership with land location map
7 Land Lease Agreement (Draft) and Recommendation of the Union Attorney General’s Office
if the proposed investment is related to the State
8 Recruitment of employees (Local/Foreign)
9 Plans for Social Security and Welfare for employees
10 Environmental Impact Assessment Program according to the laws, rules and regulations of
Ministry of Natural Resources and Environmental Conservation
11 Detail Programme for Corporate Social Responsibility (CSR) and Fire Hazard
Related industries
 Steel
 Cement
 Vehicle production
Checklist for doing investment under FIL and MIL
Hotel and tourism
Required
Stage
Step Required documents
Stage 1
Preparing for pro-
posal
 Document for La Na 30 for own land and form 105 for pro-
posed documents
building
 Submit from related ministry for Government Land and
Buildings by taking the prior approval of the union gov-
ernment and comments from Union Attorney office.
56
Dr Nyi Nyi Maung, Deputy Director, Investment Division 2, DICA
57
Dr Min Zaw Oo, Deputy Director, Investment Division 3, DICA

60
Machinery & equip-
ment
 Lists of machinery to be imported
 Lists of machinery for local purchase
Economic Justifica-
tion
 Lists of raw materials (local/foreign)
 Annually targeted production
 Profit and loss
 Cash flow statement
 Cost and benefit for country (income tax and commercial
tax)
 employment of labor and staff (lists of staff for lo-
cal/foreign, salary)
Financial statements
 Bank statement for local
 Bank statement for MFTB/MICB if foreign currency is ob-
tained.
Additional require-
ments
 Resolution letter to follow up the instructions (regulations)
from respective departments for preserving National Cul-
ture
 If use National Heritage Building―resolution letter to fol-
low up requirement and regulations concerning with Herit-
age Conservation.
Miscellaneous
 Tax exemption and reliefs to Myanmar Investment Com-
mission
 Letter of undertaking to carry out business activity
 Identity cards of investors
 Business Activity and function
 Fire outbreak prevention and Safety plan
 Job satisfaction and social welfares for Employees
 Photocopy of building
 Layout design for propose building
 Company registration card @ form 6, form 26
Agreements for pro-
posed business
 Joint venture Agreement (Draft) if the investment is related
with the union
 BOT Contract (Draft) and comments of Union Attorney
General’s Office for Government land and buildings
Stage 2 Submitting to PAT  To send 25 sets of proposals
Stage 3
Taking comments
from related Minis-
tries
 To send related ministries by sending proposals from 15
sets of proposals.
Stage 4
Submitting by
amending require-
ments
 According to PAT meeting and relevant ministries com-
ments, investors shall have to amend and submit the re-
quirements.
Stage 5 Submitting to MIC
 To send 10 or 12 sets of complete proposals
 Power point to present the proposed business
 PDF for proposal
Stage 6 Issuing MIC permit
 Getting permit by one of directors
 Showing Identity card or passport
 Lists of directors
 Bank statement for US$ 75,000 for foreign Investment
 7 sets of proposals to distribute for related ministries
 Environmental management plan
Transportation—airline, airport service and port
Required
Stage
Stage 1
Preparing for propos-
al
 Submit from Transportation Ministry to Union Government
and forward to MIC
 Submit from related ministry for Government Land and
Buildings by taking the prior approval of the union govern-

61
ment and comments from Union Attorney office.
Machinery & equip-
ment
 Lists of machinery to be imported
 Lists of machinery for local purchase
Economic Justifica-
tion
 Lists of raw materials (local/foreign)
 Profit and loss
 Cash flow statement
 Cost and benefit for country (income tax and commercial
tax)
 employment of labor and staff (lists of staff for local/foreign,
salary)
 Bank statement for local
 Bank statement for MFTB/MICB if foreign currency is ob-
tained.
Miscellaneous
 Tax exemption and reliefs to Myanmar Investment Commis-
sion
 Letter of undertaking to carry out business activity
 Identity cards of investors
 Business Activity and function
 Fire outbreak prevention and Safety plan
 Job satisfaction and social welfares for Employees
 Photocopy of building
 Layout design for building
 Company registration card @ form 6, form 26
Agreements for pro-
posed business
 Joint venture Agreement (Draft) if the investment is related
with the union
 BOT Contract (Draft) and comments of Union Attorney
General’s Office for Government land and buildings
Stage 2 Submitting to PAT  To send 25 sets of proposals
Stage 3
Taking comments
from related minis-
tries
 To send related ministries by sending proposals from 15
sets of proposals.
Stage 4
Submitting by
amending require-
ments
 According to PAT meeting and relevant ministries com-
quirements.
 To send 10 or 12 sets of complete proposals
 Power point to present the proposed business
 PDF for proposal
 Getting permit by one of directors
 Showing Identity card or passport
 Lists of directors
 Bank statement for US$ 75,000 for foreign Investment
 7 sets of proposals to distribute for related ministries
Related industries
 Hotel  Port (airport/port)
 High-rise building  Warehouse
 Renting office space  Communications
 Development of industrial zone  Road (BOT system

62
Other service sectors
Required
Stage
Stage 1
al
 Proposal from 1 (brought from DICA or download form DI-
CA website)
Necessary payment: 5000 Kyat (for foreign investment
form)
Related Documents
for Proposal
 To submit Industrial Grant if the investment business is car-
ried out in Industrial Zone.
 For business carried out on own land, to submit La Na/39
document/ Applying evidence/Land Used form 105.
building.
 To submit land lease (Draft) with the recommendation letter
of Union Attorney General’s Office for the land owned by
the government body/ the proposal shall be submitted
through the relevant ministry.
Machinery & equip-
ment
 Detail list of machinery and equipment to be purchased in
local.
Economic Justifica-
tion
 Lists of raw material (Purchase in local/foreign)
 Annually services.
 Services program.
 Cash flow statement, Internal Rate of Return (IRR), Re-
coupment Period (to enclose detail list)
 To submit bank statement for local purchased (exclude the
 Bank statement for foreign currency.
 If the investment includes foreign loan, submit loan agree-
ment (Draft) and loan repayment schedule.
Miscellaneous
 Application for exemption and reliefs for tax.
 Project plan.
 Explanation of the nature of the project.
 Fire hazard prevention plan.
 Waste water treatment system.
 Evaluation of environmental impact.
 Undertaking for corporate social responsibility―CSR
 Location map.
 Memorandum of association and articles of association of
the registered company/form 6/form 26.
Agreements for pro-
posed business
 Joint venture Agreement (Draft) for the business joint ven-
ture with relevant government body.
 BOT agreement (Draft) and recommendation letter of the
Union Attorney General Office if the land is related to the
Union.
Stage 2 Submitting to PAT  To submit at least 20 copies of proposals
58
Dr Lin Htut, Director, Investment Division 4, DICA

63
Stage 3
Requesting Recom-
mendation from rele-
vant Ministries
 To send related ministries by sending proposals (at least 20
sets proposal)
Stage 4
Submitting by
amending require-
ments
 According to PAT meeting and relevant ministries’ com-
quirement.
 To send 10 or 12 sets of complete proposals.
 Power point to present the proposed business.
 PDF format proposal.
 Getting permit by one of directors.
 Showing Identity card or passport.
 Bank statement for US$ 75,000 for foreign Investment.
 7 sets of proposals to distribute for related ministries.
 Environmental management plan.
Power sector—heavy power plant
Required
Stage
Stage 1
al
CA website)
form)
Related Documents
for Proposal
 To submit through the relevant Ministry or Region or State
 To submit BOT Agreement (Draft) (amended in accord with
the comment of Union Attorney General Office)
 To submit Joint Venture (JV) with local people for small &
medium power generation
Machinery & equip-
ment
 Detail list of machinery and equipment to be purchased in
local.
Economic Justifica-
tion
 Cash flow statement, Internal Rate of Return (IRR), Re-
Miscellaneous
 Application for exemption and reliefs for tax.
 Project plan.
 Explanation of the nature of the project.
 Waste water treatment system.
 Location map.

64
Agreements for pro-
posed business
 Joint venture Agreement (Draft) for the business joint ven-
ture with relevant government body.
Union.
Stage 3
Requesting Recom-
vant Ministries
 To send related ministries by sending proposals (at least 20
sets proposal)
Stage 4
Submitting by
amending require-
ments
 According to PAT meeting and relevant ministries’ com-
quirement.
 To send 10 or 12 sets of complete proposals.
 Power point to present the proposed business.
 PDF format proposal.
 Getting permit by one of directors.
 Showing Identity card or passport.
 List of directors.
 Bank statement for US$ 75,000 for foreign Investment.
 7 sets of proposals to distribute for related ministries.
Mining sector
Required
Stage
Name of steps Required documents
Stage 1
al
CA website)
form)
Requirements for Oil
& Gas
 Application letter from Ministry of Energy.
 The approval of the Union Cabinet (letter submitting by the
Ministry of Mines to Union Cabinet).
 Agreement (Draft) with the recommendation letter of Union
Attorney General’s Office.
 Process depending on the type of contract.
 Area, location map of the block.
Machinery & equip-
ment
 Detail list of machinery and equipment to be pur-
chased/have been purchased in local.
Economic Justifica-
tion
 Annual services.
 Plan for services.
 Cash flow statement, Internal Rate of Return (IRR), re-
Miscellaneous

65
Agreements for pro-
posed business
 Agreement (Draft) with the recommendation letter of Union
Attorney General’s Office.
Union.
 Land lease agreement (Draft) for carrying out in private
land.
 Joint venture Agreement (Draft) for the business carried out
by joint venture with relevant government body.
Stage 3
Requesting Recom-
vant Ministries
 From 20 copies of the proposal, same will be used in seek-
ing the recommendation of the relevant Ministry.
Stage 4
Submitting by
amending require-
ments
 In accord with the decision of the PAT members and the
recommendation of the relevant ministry, to submit the re-
vised proposal after completing the requirement.
 10 copies of proposals.
 Power Point files to make a presentation in MIC meeting.
 To submit PDF file format proposal.
 To come and get MIC permit by Managing Direc-
tor/Director.
 To submit 7 sets of proposals to forward relevant govern-
ment body.
Related ministries
 Ministry of Electricity and Energy
 Ministry of Mine
3.2.3 Post-permit activities
Investment/capital
Change in total investment
If investors want to increase the investment amount of the business, they need to address to
the chairman of the Myanmar Investment Commission attached with the following docu-
ments:
Required documents for attachment
1 Cover letter (including reasons for increasing the investment, original invest-
ment amount, increase investment amount and total investment amount)
2 Board of Directors' resolution
3 If investors want to import machineries and equipment when increasing the
investment, they need to attach a list of machineries and equipment (If inves-
tors want to decrease total investment, this fact is not necessary.)
4 Copy of loan agreement (If investors want to increase the investment with
loan)
5 Copy of MIC permit
6 Power of Attorney (if investors cannot come to office)
Cost to amend permit
MMK 250,000

66
Expansion of business (type of business)
If investors want to expand type of business, they need to address to the chairman of the
Myanmar Investment Commission attached with the following documents:
1 Cover letter (reasons)
2 Board of Directors’ resolution
Investment amount increase or not
List of Machineries to be imported
List of increased product, raw materials, employee list and invested area
Loan Agreement if increased investment with loan (Draft is acceptable)
Balance of machineries
Power of Attorney (if investor cannot come to office)
Cost to amend permit
MMK 250,000
Approval for loan
If investors want to get a loan, they need to address to the chairman of the Myanmar In-
vestment Commission attached with the following documents:
1 Cover letter (describe the specific reasons)
2 Amount of Capital that has already invested
4 Loan agreement (attached with the repayment schedule)
Amendment of loan
If investors want to Amend of loan amount, lender and repayment schedule, they need to
address to the chairman of the Myanmar Investment Commission attached with the following
documents:
1 Cover letter
3 List of amendment of Loan (amount, borrower, repayment schedule)
4 Amendment of Loan Agreement with repayment schedule (Draft is accepta-
ble)
5 Amount of Capital that has already invested (with copy of credit advice)
6 Power of Attorney (if investor cannot come to office)
Share transfer (fully or partly)
If investors want to transfer shares, they need to address to the chairman of the Myanmar
Investment Commission attached with the following documents:
1 Cover letter
3 Form 6 (list of shareholders) and form 26 (list of directors)
4 Transfer of all shares (submit with form 6)
5 Complete transfer of part of shares (submit with form 7)
6 Recommendation letter for the clearance of taxes

67
Reinvestment of profits
If investors want to reinvest their profits, they need to address to the chairman of the Myan-
mar Investment Commission attached with the following documents:
1 Cover letter
2 Mention budget year to reinvest profit
3 Form 10
4 Audit report
Transfer of foreign currency (transfer of shares, dividend and profit share
repatriation)
If investors want to transfer the foreign currency (transfer of shares, dividend and profit share
repatriation), they need to address to the chairman of the Myanmar Investment Commission
attached with the following documents:
1 Cover letter
3 Audit Report
4 Bank Statement
5 Form 13 (form for transfer of foreign currency)
Mortgage of land and building permitted for investment
If investors want their mortgage of land and building permitted for investment, they need to
documents:
2 Form 5
3 Mortgage agreement (draft) (to enclose recommendation of the Union Attor-
ney General's Office for government Organization)
Business operation
Import of machinery and equipment
If investors want to import machinery, equipment, instruments, machinery components,
spare parts or materials used in the business, they need to address to the chairman of the

68
1 Cover letter
2 Pro forma invoice
3 Recommendation form related Ministry (If necessary)
4 Sales contract
5 Balance of Machinery and Equipment
7 Copy of original proposal (only the page which includes the list of machinery,
equipment, instruments, machinery components, spare parts and materials
used in the business relevant for this request)
Import of raw materials
If investors want to import raw materials, they need to address to the chairman of the Myan-
mar Investment Commission attached with the following documents:
1 Cover letter (initial raw materials or yearly raw materials need to be men-
tioned
2 Pro forma invoice
3 Sales contract
4 Progress in Construction, renovation
6 Copy of original proposal (only the page which include the list of raw mate-
rials relevant for this request)
Issue recommendation letter for export
If investors want to export product mentioned in their proposal, they need to address to the
chairman of the Myanmar Investment Commission attached with the following documents:
1 Cover letter
2 Pro forma invoice
3 Import license and import declaration for raw materials
4 Amount of capital already invested (Cash, machineries)
5 List of exportation of product
Issue confirmation for commencement date of business operation
If investors want to report the date of the commencement of business operation, they need
to address to the chairman of the Myanmar Investment Commission attached with the follow-
ing documents:
1 Cover letter
2 Form 11 [Download link to file]
4 Copy of Credit Advice
5 Bill of Lading(BL) or Export Declaration (ED) or similar documents used in
international trade for the export of manufacturing business
6 If the company sales locally—the date of the income first-derived from the
local sales of the manufacturing business

69
7 the date on which the service business commences
Extension of construction period
If investors requests for extension of construction period, they need to address to the chair-
man of the Myanmar Investment Commission attached with the following documents:
1 Cover letter (describe the specific reasons)
2 Progress in Construction, Renovation
3 Amount of Capital that has already invested
Extend land lease agreement and MIC permit duration
If investors want to extend land lease agreement,the duration of investment of the business
and duration of MIC's Permit, they need to address to the chairman of the Myanmar Invest-
ment Commission attached with the following documents:
2 Board of Directors' resolution (or) recommendation letter from relevant minis-
tries
Appointment of expatriate for stay permit
If investors want to apply for the permission of work for the foreign employee, they need to
documents:
1 Cover letter (Name, Passport number, position, duration)
2 Copy of passport
3 Form 8 (application form for the permission of work)
4 Recommendation letter from representative of company
5 Recommendation letter from relevant industrial zone (if the business is in in-
dustrial zone)
6 Number of already appointed employees (local, foreign)
Newrecruitment of expatriate for foreign employee
The following documents are necessaries on application for the permission of work for the
foreign employee and need to attend to the Chairman of MIC:
1 Cover letter (Name, Passport number, position of the foreign employee
and duration of work)
2 Copy of passport
3 Form ( ) (application form for the permission of work)
4 Form ( ) (application form for the stay permit)
5 Recommendation letter from representative of Board of Director)

70
6 List of appointed employee (Local and foreign) (Local employees must be
listed as Managerial level, Supervisory level, skilled, semi-skilled and un-
skilled level)
7 Copy of MIC permit and Decision
8 Authorization letter (If investors cannot come to office)
9 Copy of latest Quarterly Performance Report
10 CV form of applied foreign employee
Liquidation of business
If investors want to liquidate the business, they need to address to the chairman of the
1 Cover letter (reasons for liquidation)
3 Capital amount have been invested
Application for a certified true copy of MIC permit
If investors want to apply for a certified true copy of their MIC permit, they need to address to
ments:
3 Advertisement in newspaper
4 Recommendation letters from relevant police station
Payment:
MMK 750,000
MIC permit amendments
Amendment of permit: Change name of investor or promoter
If investors want to change the name of Investor or Promoter, they need to address to the
3 Form 6 (list of shares holder) and form 26 (list of directors)
Payment
MMK 250,000
Amendment of permit: Change of address
If investors want to amendment of permit in changing of address, they need to address to
ments:

71
2 Map (concerned original and applied area)
3 Land lease Agreement for applied area (Draft is acceptable)
4 Land lease Agreement for permitted area (if it is already signed, termination
agreement will be needed)
5 Land grant for applied area
6 Board of Directors’ Resolution
Payment
MMK 250,000
Amendment of permit: Change of permitted duration of investment
If investors want to extend land lease agreement, the duration of investment of the business
and duration of MIC's permit, they need to address to the chairman of the Myanmar Invest-
ment Commission attached with the following documents:
2 Board of Directors' resolution (or) recommendation letter from relevant minis-
tries
Payment
MMK 250,000
Amendment of permit: Change of type of investment
If investors want to change the type of investment (from Citizen Investment to Foreign in-
vestment or from Foreign investment to Citizen Investment), they need to address to the
3 If the type of investment will change from Citizen Investment to Foreign in-
vestment: share ratio (JV or 100%) according to notification 26/2016 and
particulars relating to foreign company
4 If the type of investment will change from Foreign investment to Citizen in-
vestment: particulars relating to Myanmar Company
Payment
MMK 250,000
Amendment of permit: Change of company name
If investors want to change the name of business, they need to address to the chairman of
the Myanmar Investment Commission attached with the following documents:
1 Cover letter (reasons for name change)

72
Payment
MMK 250,000
Amendment of permit: Change of type of business
If investors want to change the type of business, they need to address to the chairman of the
Myanmar Investment Commission attached with the following document:
1 Cover Letter (reasons)
3 Investment amount increase or not
4 List of Machineries to be imported
5 List of amended products, raw materials, employee list and invested area
6 Balance of machineries
Payment
MMK 250,000
Amendment of contracts
The following documents are necessaries on application for the permission of amendment of
Land and Building Lease Agreement, BOT Agreement, 100% Foreign Agreement, Joint Ven-
ture Agreement and need to attend to the Chairman of MIC:
1 Cover Letter
2 Letter from relevant Ministry
4 Amendment of Agreement (Draft is acceptable)
Reporting
Necessary reports required to be submitted
1 Quarterly Report
2 Audit Report
3.3 TAXATION59
Kind of tax Subject Calculation base
Percentage of the
calculation base
1
Commercial
tax
Rent of building, flat and
land
Monthly rental 5%
2 Income tax
Employee (including expa-
triates)
Yearly income after de-
ducting all tax reliefs
(See range below)
See sample calculations of income tax at Appendix 8.5
Exemption:
1 If the annual income of a salaried person does not exceed MMK
4,800,000, he/she will be exempted from income tax
59
U Tun Than, Director, IRD

73
2 Exemption from the income tax will be granted on the income from the sal-
ary of a Myanmar citizen earned in a foreign country.
60
3 Although the income from the annual salary is above MMK 4,800,000, the
exemption from income tax shall be granted if the remaining income does
not exceed MMK 2,000,000 after deducting from the total one-year income
the basic relief and relief for parents, spouse and siblings.
Annual in-
come
The annual income includes the following:
1 Income from the salary earned within one year
2 Additional benefits such as commission fee, annual fee, honorarium, etc.
Tax reliefs
61
The reliefs from the taxes mentioned below shall be deducted from the total
yearly income:
MMK
 Basic relief (20% of the total income – not to exceed MMK
10,000,000)
< 10,000,000
 A parent living together 1,000,000
 A spouse 1,000,000
 A child 500,000
 Life insurance (for employee and wife) —
 Employee’s contributions to social welfare fund —
Range to be
taxed
Remaining income after
tax relief deductions
Amount to
be taxed
Rate Fixed tax
Accumulated
total
From To
1 2,000,000 2,000,000 0% — —
2,000,001 5,000,000 3,000,000 5% 150,000 150,000
5,000,001 10,000,000 5,000,000 10% 500,000 650,000
10,000,001 20,000,000 10,000,000 15% 1,500,000 2,150,000
20,000,001 30,000,000 10,000,000 20% 2,000,000 4,150,000
30,000,001 and above 25%
Taxes during operation of business
Tax and percentage Tax to be calculated on To be paid by
Commercial tax 5%
Service fee paid for construction of
buildings, formation of rooms, setting up
networks, etc
Investor
Withholding tax 2%
networks, etc
Company owner
(Myanmar national)
Withholding tax 3.5%
networks, etc
Company owner (Fo-
reigner)
Withholding tax 2%
Value of goods purchased within the
country if the value exceeds MMK
300,000
Buyer of goods
If the importer is the businessman on whom MIC has not approved or the businessman who
has exceeded enjoying the limit of the MIC-granted rights, he/she has to pay a 2% advance
income tax imposed on the CIF value.
Import duty will be levied according to the type of the goods if the imported goods are not
entitled to freedom from duty.
60
Under Section 33, Sub-section (d) of the Union Tax Law 2016
61
Section 6, the Union Tax Law 2016

74
Import duty for exceptional commodities
Duty has to be paid according to the following table if goods such as alcohol, beer, wine, oil,
tobacco, etc are imported into Myanmar:
Special commodity Spot price level Tax rate (MMK)
Various kinds of cigarettes
Up to MMK 400 per 20-cigarette package MMK 3 per cigarette
MMK 401 – 600 per 20-cigarette package MMK 8 per cigarette
MMK 601 – 800 per 20-cigarette package MMK 12 per cigarette
Various kinds of cigarettes (if
imported from abroad)
Of the CIF value
120%
Tobacco
60%
Processed Virginia tobacco
Cheroot
Cigar
Tobacco for smoking pipe
Kinds of tobacco for chewing
Alcoholic drinks
Up to MMK 500 per litre MMK 56 per litre
MMK 501 – 1,000 per litre MMK 169 per litre
MMK 1,001 – 1,500 per litre MMK 281 per litre
MMK 4,001 – 5,000 per litre MMK 1,013 per litre
MMK 20,001 and above per litre 60% of 1 litre value
Alcoholic drinks (if imported
from abroad)
Of the CIF value 60%
Various wines
Up to MMK 500 per litre MMK 50 per litre
MMK 501 – 1,000 per litre MMK 150 per litre
MMK 20,001 and above per litre 50% of 1 litre value
Wines (If imported from
abroad)
Teak and hardwoods, 10-
inch-square and above teak
and hardwood planks

75
4.1 CUSTOMS AND CLEARANCE62
Head Office export/import clearance procedure
Going through the following 5 steps takes 106 minutes.
Step 1: Registration at the central
 Accepting the data from ICT and checking completeness and cor-
rectness of documents
 Giving ID number
 Checking with the manifest
 Sending the documents to the respective groups. It takes 30 mi-
nutes.
Step 2:
Ifcomplete
Levying (if necessary)
 Recording in the entry register. Doing calculation by the levying
officer. Checking by the responsible official. It takes 29 minutes.
Step 3: Setting the value (if necessary)
 The process of scrutinizing to approve the value takes 42 mi-
nutes.
Step 4: Import Computer Section
 Asking for the required documents. Finding out the prices. Calcu-
lating and setting the value. It takes 1 to 2 days.
 Entering the final data. It takes 5 minutes.
Step 5: Matters on which decision is difficult to make have to be submitted to
respective higher levels—deputy director, director, deputy director-
general, director-general, etc.
Port export/import clearance procedure
Step 1: Port customs services
 Registering the documents sent from the Head Office. (ID, IL,
ED, EL, B/L, Invoice, Packing List, B/E) It takes 2 minutes.
Step 2: Officer-in-charge
 Submission of the file which the levying official has checked to
the officer-in-charge. Giving sanction to inspect (On-the-spot
check by unpacking or inspection or X-ray scanning). It takes
about 5 minutes.
Step 3: Inspection Team
 Inspecting by forming an inspection team (On-the-spot check by
unpacking or inspection or X-ray scanning). Writing endorse-
62
U Thet Naing Oo, Director, Customs Department
4 | EXPOrT/IMPOrT aND LOGISTICS

76
ment on the findings. It takes 35 minutes.
Step 4: Senior Inspection Officer
 Approving the findings by the Inspection Team. Proceeding to
submit them to the officer-in-charge. It takes about 3 minutes.
 Checking for correctness by officer-in-charge. It takes 3 minutes.
 If there is something wrong on inspection, the officer-in-charge
submits the case to the Head Office. It takes 1 to 2 days.
Step 6: Collecting the goods and embarking them onboard
 Collecting the goods and embarking them onboard after signing
the DL if everything is correct.
Airport warehouse import clearance procedure
Step 1: Airport customs services
 Registering the files submitted together with ID and opening CA
Form (ID, IL, Invoice, Packing List, Airway Bill) It takes about 10
minutes.
 Signing the CA Form and assigning for inspection by the Inspec-
tion Team. It takes about 5 minutes.
Step 3: Inspection Team
 Checking by unpacking under Risk Management. It takes about
15 minutes.
Step 4: Levying officer
 Calculating the tax to be levied on the contents in the CA Form
and the fee for warehouse. It takes about 15 minutes
Step 5: Collecting the warehouse fee and the tax due
 Collecting the warehouse fee and the tax due takes 10 minutes.
 Checking the CA Form payment receipt and giving permission for
collecting goods. It take 5 minutes
Step 7: Issuing goods
 Issuing goods takes 30 minutes.
Online clearance system – MACCS
Customs Department of the Ministry of Planning and Finance introduced the Myanmar Au-
tomated Cargo Clearance System (MACCS) and Myanmar Customs Information System
(MCIS)) with the support of the Government of Japan and Japan International Cooperation
Agency (JICA) to be used in Yangon Region in its first phase. MACCS is an online cargo
clearance system that saves time in undergoing the Myanmar Customs Department’s export
and import clearance procedures, aimed at joining the ASEAN Single Window.
What is significant about MACCS is that it is available for 24 hours. Whereas it takes 3 to 4
days in manual services to process the documents, MACCS takes just 3 seconds to do the

77
same. It can accept the declaration documents outside the office hours. Taxes can be paid
from bank deposits and through bank guarantee system. It has changed the pay-tax-and-
collect-goods system to check-goods-and-pay-tax system. It changed to the practice of the
Weekly Exchange Rate from the Daily Exchange Rate, issued daily by the Central Bank of
Myanmar, for calculation of various taxes.
Altogether 14 points in the network have been kept ready. It will handle international trade
along the Yangon Port including the Thilawa Special Economic Zone and exported and im-
ported goods via ports and airports.
Taxes collected by MACCS
There are 10 taxes which can be collected by MACCS:
1 Customs Duty 6 Advanced Income Tax
2 Commercial Tax 7 MACCS Service Fees
3 Security Free (for X-ray) Redemption Deposit
or Post Value Revenue Deposit (RD or PVRD)
8 Redemption Fine (RF)
4 Specific Goods Tax 9 Direct Penalty (DP)
5 Transit Duty 10 License Fee
Work for extension
The shortcomings in the manual or paperwork system are delay, high costs, difficulty in
compiling trade statistics, hindrances in trading, and emergence of corrupt cases as the em-
ployees and the public are in direct contact.
To lessen and get rid of them, the MACCS and MCIS are implemented, based on the Nippon
Automated Cargo and Port Consolidated System (NACCS) and Customs Intelligence Sys-
tem (CIS).
Ten taxes, including Customs Duty, are collected through MACCS. In the second phase, the
system will be extended to the border posts, to be implemented in the years after 2018. The
Customs Department has been installing Local Area Network (LAN) and Wide Area Network
(WAN) and as of October 2016, has completed 14 LANs and 13 WANs apart from the airport
warehouse still under construction.
Organizations linked up
As MACCS is supportive to the National Single Window implementation, it will be linked up
with other governmental associations (OGAs). The first phase being involved in ex-
port/import clearance procedures,it has links with the Ministry of Commerce, Myanma Port
Authority, Food and Drug Administration, Pant Quarantine, Livestock and Veterinary De-
partment, Fisheries Department and the Myanma Economic Bank.
Customs Tariff of Myanmar
Classification of HS Code
HS Group 1
(Chapter 1-49)
HS Group 2
(Chapter 50-83)
HS Group 3
(Chapter 84-98)
1 Live animal 1 Textile 1 Heavy machines
2 Foodstuff 2 Footwear, headwear 2 Electrical goods
3 Chemical 3 Ceramic products 3 Medical appliance
4 Medicines 4 Glassware 4 Vehicles
5 Plastic 5 Hardware
(Base metal & articles)
5 Furniture
6 Paper 6 Special Classification Provisions
7 Rubber
Notes: 1 World Customs Organization (WCO) HS version at 6 digit level
2 ASEAN AHTN version at 8 digits level

78
3 Myanmar version at 10 digits level
Myanmar Customs Tariff Rate 2012
Sr
No
Rate MCT 2012 Goods
1 0 380
Live animals, fertilizers, pesticides, agricultural and livestock
breeding machinery, etc
2 0.1 2 Newsprint
3 0.5 123
Sugar, wads of textiles, kerosene, cinematographic films, aircraft
engines
4 1 2919
Cement, pumps, air-conditioners, heavy machines, printing
presses, generators, sports equipment, chemical-based goods,
etc
5 1.5 1219
Calculator, computer, typewriter, recording tape, video-tape, medi-
cal equipment, batteries of various types, etc
6 2 219 Yachts, sports equipment for physical exercise, thread, etc
7 3 813
Condensed milk, canned fish, butter, yoghurt, paper, passenger
car (pick-up, bus, truck), ballpoint pen, pencils, etc
8 4 101 Tyres, coarse cotton cloth, etc
9 5 877
Motorcar spare parts, asbestos sheets, laminated sheets, tooth-
brushes, etc
10 7.5 625
Paints, linoleum, electrical appliances for household use, fans,
thermo flasks, batiks, etc
11 10 626
Refrigerators, washing machines, video-players, watches, musical
instruments, soft drinks, etc
12 15 1151 Televisions sets, radio, camera, furniture, canned foods, etc
13 20 333
Perfume, cosmetics, sewn-up synthetic silk wear, record players,
microphones, amplifiers, etc
14 30 112 Vans and saloons under engine power 2000 CC, cigarettes, etc
15 40 58
Vans and saloons over engine power 2000 CC, all kinds of alco-
holic drinks, etc
Total  9,558
CO form for tax reduction in export
The Certificate of Origin Section is under the Department of Trade, Ministry of Commerce.
This section issued a Certificate of Origin for the foreign investors. In exporting products, the
investors from the various countries can achieve tax reduction by applying the following Cer-
tificate of Origin (CO) forms from CO Section of Department of Trade, Ministry of Commerce.
Sr Name of CO Forms Privilege countries Issued date
1 Generalized System of Preferences
(Form A)
37 developed countries
with 11 programs 1-8-1990
2 Preferential Treatment for LDCs from
Korea
Republican of Korea
21-8-2000
3 Duty Free Tariff Preference (DFTP
Scheme) from India (Form DFTP)
India
24-4-2009
4 ASEAN Free Trade Area (AFTA) (ATI-
GA Form D)
10 ASEAN Countries
23-11-1998/ 1-7-2010
5 ASEAN-China Free Trade Area (Form
E)
China and 10 ASEAN
Countries 6-9-2005/ 1-7-2010

79
6 ASEAN-Korea Free Trade Area (Form
AK)
Republic of Korea and 10
ASEAN Countries 1-7-2007
7 ASEAN-Japan CEP (Form AJ) Japan and 10 ASEAN
Countries 1-12-2008
8 ASEAN-Australia & New Zealand Free
Trade Area (Form AANZ)
Australia, New Zealand
and 10 ASEAN Countries 1-1-2010
9 ASEAN-India Free Trade Area (Form
AI)
India and 10 ASEAN
Countries 15-1-2010
Related procedures and costs for applying CO Forms
1 The investors need to fill the CO forms correctly (MMK 300 for CO Form)
2 The investors need to pay registration fees (MMK 3,000 for registration fees and
MMK 300 for receipt)
3 If the investors want to amend the CO form, it will cost MMK 1,000 per one time
amendment
4 If the investors want to apply True Copy of CO form, it will cost MMK 5,000 per
True Copy.
Required documents for applying CO Forms
1 CO Form (to apply with company letter head to Director General of CO Section)
2 If the products are local products,
(a) Acknowledgement for the 100% local products
3 If the products are CMP products,
(a) Acknowledgement for CMP products
4 For the CMP products
(a) Raw material lists per one unit of CMP products
(b) Cost Sheet per one unit of CMP products
(c) Manufacturing process of CMP products
5 CO Form in English Language without have any correction (Managing Director or
Director need to sign in Form XXVI)
6 Bill of landing Certificate
7 Invoice and Packing list
8 Export Declaration Form from Customs Department (Original and Copy)
9 Export License (Copy)
10 Business Registration Card and Form XXVI (Copies)
Trend of annual revenue from taxes
In the trade in Myanmar, border trade accounts for 20%, trade by water and air ways 80%, in
which waterway trade is much greater than the airway trade).

80
4.2 EXPORT AND IMPORT63
4.2.1 Exporter-Importer registration
The Department of Trade is now issuing the Exporter-Importer Registration (without sepa-
rately issuing exporter registration or importer registration) as the only one certificate. If the
companies wish to do export and import of products, they can carry them out only with the
one registration certificate.
Procedures regarding exporter-importer registration
Types of registration
a Applying for new registration
b Extending current registration
c Amending registration
d Applying for true copy registration
Places to apply for registration of exporter-importer business
1 2 3 4
Office 3:
Department of
Trade, Ministry of
Commerce
Ministry of Com-
merce
(Yangon Branch Of-
fice)
One Stop Service
Directorate of
Investment and
Company Registra-
tion
One Stop Ser-
vice
Nay Pyi Taw
Strand Road, Yan-
gon
Yankin Township,
Yangon
Thilawa Special
Economic Zone
Documents needed for new registrations of export business
1 Application form with company’s letter head (Online form)
2 Letter from company registration office, DICA (original and copy)
3 Certificate of registration of documents (CRD) (original and copy)
4 Certificate of registration of company (original and copy)
5 Names of Board of Directors (Form 26) (original and copy)
63
U Zaw Min, Director, Directorate of Trade, Ministry of Commerce
Fiscal year
MMK in
billions
2010-2011 283
2011-2012 158
2012-2013 402
2013-2014 412
2014-2015 549
2015-2016 514

81
6 Shares of Board of Directors (Form 6) (original and copy)
7 Photo table of Director/EC members
8 Association book for rules and regulations (original)
9 Permission from Myanmar Investment Commission (only for the companies who
apply with MIC permission)
10 Form of permit (only for the foreign companies who apply with MIC permission)
11 Copy of passport of Managing Director of Director (only for the foreign companies
who do not have MIC permission)
Related costs for new registration of exporter importer business
Payment categories Costs (MMK)
Payment for online registration 2,500
Payment for online registration (If the department needs to type the doc-
uments)
1,000
Payment for registration card 500
Registration fees for 6 months 50,000
Registration fees for 1 year 50,000
Registration fees for 2 years 100,000
Registration fees for 3 years 150,000
Registration fees for above 3 to 5 years 200,000
Note: There is no cost for export license. The life span of export license is 3 months from the
registration date.
Documents needed for extending current registration
4 Certificate of current exporter importer registration (original and copy)
5 Lists of BODs/Shareholders (original and copy)
Documents needed for amending current registration
4 Proofs issued by the company registration office for changes and amendments
Related costs for amending registration
a Amending the names of BODs
b Amending company’s address
c Amending company’s name
d Amending purpose of business
Regarding costs for amending the points (a) to (c), the investor needs to pay MMK 1,000 for
every amendment. Regarding costs for amending the point (d), the investor needs to pay
MMK 1,000 for each amendment.
Documents needed for applying for certified copy of exporter-importer regis-
tration

82
4 Certificate of current exporter-importer registration (original and copy)
7 Notice for loss in the newspaper (original)
8 Recommendation from ward administrator and police station
Related costs for applying certified copy of exporter importer registration
When the investor lost or damaged the export license, he/she can apply for the true copy by
paying MMK 3,000 and related documents.
Fee in MMK
Applying for a true copy the export license that
has been lost (together with related documents)
3,000
4.2.2 Procedures Regarding Import and Export License
Export License
There is no cost for export license. The validity of export license is three months from the
date of issue. The extension for license validity is allowed and the extension period is two
months for the first time and one month for the second time.
Related costs for amending current export license
Costs for
amendment
Costs for
penalty
Per amendment (MMK)
1 Apply within 1 month 3,000 —
2
Apply within 1 month to 3
months
3,000 500
3
Apply within 3 months to 6
months
3,000 1,000
4 Apply after 6 months 3,000 5,000
Related costs for applying certified copy of export license
When exporter lost or damaged the export license, he/ she can apply for the copy by paying
MMK 5,000 and related documents.
Fee in MMK
Applying for a certified copy the export license that
has been lost or damaged (together with related
documents)
5,000
Import license
The validity of import license is three months from the date of issue. The extension
for license validity is allowed and the extension period is two months for first time
and one month for second time.
The importer needs to pay license fees for import as follows:
CIF values (In MMK) License fees for import (MMK)
1 - 10,000 250
Related costs
to be paid after
export license
has expired

83
10,001 - 25,000 625
25,001 - 50,000 1,250
50,001 - 100,000 2,500
100,001 - 200,000 5,000
200,001 - 400,000 10,000
400,001 - 1,000,000 20,000
1,000,001 and above 50,000
Related costs for amending current import license
Costs for amendment
Costs for
penalty
Per amendment (MMK)
1
Apply within 1
month
5,000 or 2.5 % of license’s value
whichever is lesser
-
2
Apply within 1 to 3
months
whichever is lesser
500
3
Apply within 3 to 6
months
whichever is lesser
1,000
4
Apply after 6
months
whichever is lesser
5,000
Related costs for applying certified copy of import license
When the importer lost or damaged the import license, he/ she can apply for the cer-
tified copy by paying MMK 5,000 and related documents.
Fee in MMK
Applying for a certified copy the import license that
has been lost or damaged (together with related
documents)
5,000
Related costs for surrender of the import license to the department
Sr. Subject
Related costs to be paid after the import license has expired
(In MMK)
Apply within
1 month
Apply within
1 to 3 months
Apply within
3 to 6 months
Apply after
6 months
1
Costs for pe-
nalty
- 500 1,000 5,000
4.2.3 Export and import inspection64
Inspection of export and import goods
MITS is conducting the inspection and testing services for exported goods and imported
goods very precisely, swiftly and correctly.Export & Import commodities inspection is carried
out by experienced personnel of MITS for the following commodities:
a Agricultural crops: such as rice and rice products, beans and pulses, maize, se-
same, oil cakes and other agriculturalproducts, chilly, onion, ginger etc:
b Forestry products: rubber, cane/rattan, bamboo and its products etc:
64
Col Win Swe, Managing Director (Retd), Myanmar Inspection and Testing Services Ltd (MITS)
Related
costs
to be paid
after import
license has
expired

84
c Mineral products: such as petroleum coke etc:
d Manufacturing products: fertilizer glasses and cement etc:
e Animal products: hides & skins, duck feather, bones and horns etc:
f Marine products: fish and prawn, live-crabs etc:
g Fruits and vegetables: such a mangoes, apples, limes, lychee etc:
h Machinery and its spare parts.
i Food stuff and general commodities: such as cooking oil, wheat, cashew nut and
preserved mango etc:
j Lubricants: raw oil, fuel oil.
k Motor vehicle and its spare parts.
l Construction and project bridge materials.
m Electrical goods.
n Textile goods and Handicraft products.
o Dairy products: such as condensed milk, evaporated milk etc:
p Palm Oil (In bulk & in drums)
q Industrial oil for making soap (In bulk)
MITS Provides the high quality services on inspection as follows:
Quality control: Sampling inspection, marking and packing conditions.
Weight control: Weighing and checking the weight and tonnage loaded.
Supervision: Supervise the loading throughout.
Inspection: Inspection of ship holds/tanks for cleanliness.
Insurance claims
MITS is a recognized insurance surveyor and operates independently. With MITS surveys
and appraisals, the customers (importers) can assume a fair assessment should the im-
ported cargo be damaged or lost. All analytical works, as and when necessary, are done by
the MITS and in some cases, with the cooperation of the Central Research Organization and
other government laboratories.For all inspection and survey job conducted and undertaken
by the MITS, Views, Suggestions and Inspection Certificates are given strictly in accordance
with the contractual terms and specifications independently and impartially.
Fees for inspection
a Fees for inspection services done abroad shall be claimed in United States dollar.
b Fees for inspection services done locally shall be claimed in MMK or USD.
Export and import inspection fees
Sr No Description Unit
Inspection
fees (MMK)
1 Agricultural and farm products
(Except rice)
a Up to 50MT minimum fee 30,000
b
Above 50 MT to 200 MT minimum fee (up to 100) 40,000
Above 50 MT to 200 MT minimum fee (up to 200) 50,000
c Above 200 MT per MT 300
d Tally charges per MT 100
e Container sealing
per FCL 2,500
per valve 1,500
f Container inspection
per 20’ FCL 30,000
per 40’ FCL 40,000
g Container inspection (empty) per FCL 5,000
For rice shipment
a Up to 50 MT minimum fee 40,000
b Above 50 MT to 200 MT minimum fee (up to 100 MT) 50,000

85
Above 50 MT to 200 MT minimum fee (up to 200 MT) 60,000
c Above 200 MT perMT 350
Additional service charges
a For usual service with 20% random -
Check weighing perMT 300
Minimum fee 60,000
b For usual service with 100% weighing perMT 600
Minimum fee 120,000
c Quality inspection at warehouse perMT 300
Minimum fee 15,000
d Physical analysis charges per sample 5,000
(Sample brought by clients)
e Sampling & analysis charges per lot 10,000
(Sample drawn by us)
f Splitting of document & extra document per sheet 2,000
g Re-insurance of certification charges per sheet 2,000
h Report insurance charges for weight list per sheet 1,000
i Report insurance charges for custom clearance per sheet 1,500
2 Hatch survey (on board)
Up to 2 hatches 150,000
3 hatches & over 200,000
3 Forest products
a Rubber up to 300 bales minimum fee 12,000
b Rattan / handicraft per intervention 25,000
4 Sampling for analysis
a Rbd palm olein (in drum) edible oil & industrial oil per consignment 20,000
b Rbd palm olein(in bulk) other edible & industrial oil per consignment 50,000
c Tank cleanliness survey per tank 10,000
d Milk & milk products per consignment 10,000
e Bitumen per sample
65
20,000
5 Mineral & chemical products
a Cement/fertilizer/urea per MT 150
Minimum fee 15,000
b Mineral per MT 150
Minimum fee 15,000
6 Destination survey
a Rbd palm olein (in drum) (other edible & industrial oil) per MT 120
b Rbd palm olein (in bulk) per20’ FCL 10,000
Other edible & industrial oil
per 40’ FCL 15,000
perMT 100
Minimum fee 10,000
c Milk & milk products up to 50 MT per item 10,000
Above 50 MT to 100 MT per item 15,000
Above 100 MT per item 20,000
d Petroleum (in bulk) perMT 150
Minimum fee 15,000
e Bitumen
Up to 5 FCL minimum fee 20,000
Over 5 FCL perMT 200
7 Industrial products
a Motor vehicle (G = government; P = private) perMT
20,000 G
30,000 P
b Heavy trucks perMT
25,000 G
40,000 P
8 Other jobs (Destination survey)
per intervention 10,000 G
per company
Up to 50 MT minimum fee 10,000 G
Above 50 MT perMT 200 G
Other job (Destination survey) per intervention 15,000 P
per company
Up to 50 MT minimum fee 15,000 P
65
According to ASTM Bitumen sampling method, add MMK 5000/- for each more than one sampled container.

86
Above 50 MT perMT 200 P
Other job (outside Yangon) – 12 hour shift per man/day 15,000 G
20,000 P
9 Goods imported into Myanmar Up to USD 5000 10,000
5001—15000 15,000
15001—25000 20,000
25001—50000 30,000
50001—100000 50,000
100001—250000 75,000
250001—500000 100,000
500000 & above 120,000
10 Re-export per item 20,000
11 Service charges for Rac, Afla, Radiation… etc per item 20,000
12 Travelling charges at cost 2,000
Sr.
No
Description Unit
Inspection
fees (MMK)
Remarks
1
Fumigation (export of agricultural and
farming products)
a Up to 60,000 Ton per sq-ft 7 Cargo ton
1 ton = MMK 250b Above 60,000 Ton per sq-ft 5
Export and import inspection fees of FDA laboratory
Sr No Commodity
Analysis
fees (MMK)
1 Condensed milk 17,550
2 Milk 22,550
3 Palm oil 24,000
4 Margarine 31,100
5 Butter oil 31,100
6 Butter/cheese 31,100
7 Shortening/ bakery fat/ coating fat 31,100
8 Non-dairy creamer/ coffee creamer/ coffee mate 21,650
9 Lactogen/ skim milk/ milk powder/ whole milk 21,650
10 Whey powder 12,400
11 Modified starch 9,050
12 Donut mix 9,050
13 Artificial meat 15,000
14 Coffee powder 15,400
15 Sodium cyclamate/ bicarbonate 6,950
16 Citric acid 5,300
17 Chicken sausage/Pork sausage/Can (chicken/pork) 12,300
18 Lemon tea 11,950
19 Suman rose powder 12,650
20 Cream cracker 13,600
21 Pepsi/juice 13,600
22 Sunflower oil/ soy bean oil 24,000
23 Soy protein 10,500
24 Corn starch/ potato starch/ pop cora 7,100
25 Coconut cream 7,900
26 Instant coffee 15,400
27 Milo/horlicks 18,050
28 Sodium glutamate/ chicken powder 12,500
29 Ice cream powder 21,650
30 Fruit gel 12,000
31 Soy sauce 11,100
32 Chicken flavoured rice/ san pyoke 8,900
33 Glucose 8,000

87
34 Maltodextrin 8,200
35 Dry yeast 4,900
36 Vitamin “c” yummy gummy 13,700
37 Malt cereal 6,150
38 Golden raisin 6,500
39 Coffee flavour 13,000
40 Bread crumb 9,150
41 Coffee Mix 3 in 1 11,650
42 Seaweed 9,750
43 Chocolate 10,950
44 Vanilla powder 8,000
45 Refined sugar 6,650
46 Oat Flour 7,150
47 Malt-extract cereal 6,150
48 Noodle 15,500
49 Foreign-chicken 12,300
50 Plaste C 13,700
51 Coconut oil 24,000
52 Potato crisps 91,500
53 Tana with chilts 12,300
54 Surimi products 12,300
55 Tomato paste 24,000
56 Flavour 8,000
57 Pure extract (health-plus) 8,000
58 Collagen 8,000
59 Ice cream 14,150
60 Bean sauce 24,000
61 Natural water 9,500
62 Soy post 9,450
63 Soy sauce 3 8,950
64 Bread flavour 6,500
65 Milk fat/omega classic dry 24,000
66 Glycerin 8,000
67 Tin grease 24,000
4.3 OVERSEAS LOGISTICS
Procedure (Export and import)
First the data are keyed into the MACCS (Myanmar Automated Cargo Clearance System).
After getting the shipment approval for export shipment and examination by the Customs
officer at the port, the cargoes can be moved out.
In the import process also, after getting the release order and examination by the Customs
officer, cargoes can be taken out from the warehouse.
Freight chargesby sea and by air66
Example:
Destination
Means of
transport Cargo size
Charge
in USD
Yangon (RGN) to Tokyo (TYO) By sea 20-foot container 500
Yangon (RGN) to Tokyo (TYO) By sea 40-foot container GP 800
Yangon (RGN) to (HAM) By sea 20-foot container 1,500
66
Daw Thit Thit Htet, Vice-President, Myanmar International Freight Forwarders Association

88
Yangon (RGN) to (HAM) By sea 40-foot container 3,000
Yangon (RGN) to (NWK) By sea 20-foot container 3,000
Yangon (RGN) to (NWK) By sea 40-foot container 4,000
BL fee (per BL) 50
The rates vary depending on the destination.
Destination
Means of
transport
Cargo
size
Unit cost
(per kg)
Charge
in USD
Yangon (RGN) to Narita In-
ternational Airport (NRT)
By air 1,000 kg 1.45 1,450
Yangon (RGN) to (HAM) By air 1,000 kg 2.65 2,650
Yangon (RGN) to (SYD) By air 1,000 kg 1.90 1,900
Yangon (RGN) to (LAX) By air 1,000 kg 3.30 3,300
Yangon (RGN) to (SIN) By air 1,000 kg 1.00 1,000
Yangon (RGN) to (DEL) By air 1,000 kg 1.50 1,500
AWB fee (Per AWB): 30
Express worldwide67
The rates are subject to change.
From Myanmar
Weight Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8
Kg USD
0.5 33.44 36.95 39.85 39.85 63.27 63.27 72.43 77.99
1.0 37.90 41.65 46.83 48.82 75.95 74.90 86.91 94.75
1.5 42.36 46.35 53.81 57.79 88.06 86.53 101.39 111.51
2.0 46.82 51.05 60.79 66.76 100.17 98.16 115.87 128.27
For DOC shipments weighing above 2.0 kg, please refer to the chart below.
Additional charges:
Customs duties, fuel surcharges, value added surcharges and
other relevant government charges and taxes are not included in
rates.
Remote area sur-
charge:
This charge is applicable, depending on origin or destination
postal codes.
Shipments > 1,000 kg: There can be different rates for shipments above 1,000 kg.
Bulky and lightweight
shipments:
Regarding this, DHL complies with IATA regulations and charges
the greater of either—the volumetric or actual weight.
Commercial tax 5%: Effective from July 1, 2015
Non-DOC
Weight
(kg)
Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8
USD
0.5 44.55 45.60 46.93 46.93 68.63 68.63 80.89 86.26
1.0 49.01 52.15 53.24 55.38 81.31 80.26 94.90 102.45
1.5 53.47 56.85 59.55 63.83 93.42 91.89 108.91 118.64
2.0 57.93 61.55 65.86 72.28 105.53 103.52 122.92 134.83
67
DHL website (http://dct.dhl.com)
DHL EXPRESS

89
2.5 62.39 66.25 72.17 80.73 117.64 115.15 136.93 151.02
3.0 66.38 70.57 77.63 87.71 129.37 124.69 148.33 164.65
3.5 70.37 74.89 83.09 94.69 141.10 134.23 159.73 178.28
4.0 74.36 79.21 88.55 101.67 152.83 143.77 171.13 191.91
4.5 78.35 83.53 94.01 108.65 164.56 153.31 182.53 205.54
5.0 82.34 87.85 99.47 115.63 176.29 162.85 193.93 219.17
5.5 85.14 91.55 104.17 122.23 185.31 170.26 204.19 229.90
6.0 87.94 95.25 108.87 128.83 194.33 177.67 214.45 240.63
6.5 90.74 98.95 113.57 135.43 203.35 185.08 224.71 251.36
7.0 93.54 102.65 118.27 142.03 212.37 192.49 234.97 262.09
7.5 96.34 106.35 122.97 148.63 221.39 199.90 245.23 272.82
8.0 99.14 110.05 127.67 155.23 230.41 207.31 255.49 283.55
8.5 101.94 113.75 132.37 161.83 239.43 214.72 265.75 294.28
9.0 104.74 117.45 137.07 168.43 248.45 222.13 276.01 305.01
9.5 107.54 121.15 141.77 175.03 257.47 229.54 286.27 315.74
10.0 110.34 124.85 146.47 181.63 266.49 236.95 296.53 326.47
10.5 113.14 128.55 151.17 187.23 273.33 243.26 306.79 337.20
11.0 115.94 132.25 155.87 192.83 280.17 249.57 317.05 347.93
11.5 118.74 135.95 160.57 198.43 287.01 255.88 327.31 358.66
12.0 121.54 139.65 165.27 204.03 293.85 262.19 337.57 369.39
12.5 124.34 143.35 169.97 209.63 300.69 268.50 347.83 380.12
13.0 127.14 147.05 174.67 215.23 307.53 274.81 358.09 390.85
13.5 129.94 150.75 179.37 220.83 314.37 281.12 368.35 401.58
14.0 132.74 154.45 184.07 226.43 321.21 287.43 378.61 412.31
14.5 135.54 158.15 188.77 232.03 328.05 293.74 388.87 423.04
15.0 138.34 161.85 193.47 237.63 334.89 300.05 399.13 433.77
15.5 141.14 165.55 198.17 243.23 341.73 306.36 409.39 444.50
16.0 143.94 169.25 202.87 248.83 348.57 312.67 419.65 455.23
16.5 146.74 172.95 207.57 254.43 355.41 318.98 429.91 465.96
17.0 149.54 176.65 212.27 260.03 362.25 325.29 440.17 476.69
17.5 152.34 180.35 216.97 265.63 369.09 331.60 450.43 487.42
18.0 155.14 184.05 221.67 271.23 375.93 337.91 460.69 498.15
18.5 157.94 187.75 226.37 276.83 382.77 344.22 470.95 508.88
19.0 160.74 191.45 231.07 282.43 389.61 350.53 481.21 519.61
19.5 163.54 195.15 235.77 288.03 396.45 356.84 491.47 530.34
20.0 166.34 198.85 240.47 293.63 403.29 363.15 501.73 541.07
20.5 169.14 202.55 244.93 298.95 409.89 369.61 511.46 551.71
21.0 171.94 206.25 249.39 304.27 416.49 376.07 521.19 562.35
21.5 174.74 209.95 253.85 309.59 423.09 382.53 530.92 572.99
22.0 177.54 213.65 258.31 314.91 429.69 388.99 540.65 583.63
22.5 180.34 217.35 262.77 320.23 436.29 395.45 550.38 594.27
23.0 183.14 221.05 267.23 325.55 442.89 401.91 560.11 604.91
23.5 185.94 224.75 271.69 330.87 449.49 408.37 569.84 615.55
24.0 188.74 228.45 276.15 336.19 456.09 414.83 579.57 626.19
24.5 191.54 232.15 280.61 341.51 462.69 421.29 589.30 636.83
25.0 194.34 235.85 285.07 346.83 469.29 427.75 599.03 647.47
25.5 197.14 239.55 289.53 352.15 475.89 434.21 608.76 658.11
26.0 199.94 243.25 293.99 357.47 482.49 440.67 618.49 668.75
26.5 202.74 246.95 298.45 362.79 489.09 447.13 628.22 679.39
27.0 205.54 250.65 302.91 368.11 495.69 453.59 637.95 690.03
27.5 208.34 254.35 307.37 373.43 502.29 460.05 647.68 700.67
28.0 211.14 258.05 311.83 378.75 508.89 466.51 657.41 711.31
28.5 213.94 261.75 316.29 384.07 515.49 472.97 667.14 721.95
29.0 216.74 265.45 320.75 389.39 522.09 479.43 676.87 732.59
29.5 219.54 269.15 325.21 394.71 528.69 485.89 686.60 743.23
30.0 222.34 272.85 329.67 400.03 535.29 492.35 696.33 753.87

90
Non-DOC above 30 kg (Multiplier rate per kg)
Weight (kg)
Zone
1
Zone
2
Zone
3
Zone
4
Zone
5
Zone
6
Zone
7
Zone
8
USD
30.5 – 70 6.46 8.86 10.20 14.28 17.18 16.04 21.66 24.88
70.5 – 300 5.40 7.82 8.36 11.96 14.62 14.18 18.56 22.70
300.5 – 99,999 5.40 7.82 8.36 11.96 14.62 14.18 18.56 22.70
Origin and destination countries zoning table
DHL delivers to over 220 countries and territories fast and on-time. Find the latest transit
times to your specific destination on http://dct.dhl.com.
Country
Express
worldwide
Import express
worldwide
Zones
Afghanistan 8 8
Albania 7 7
Algeria 8 8
American Samoa 8 8
Andorra 7 7
Angola 8 8
Anguilla 8 8
Antigua 8 8
Argentina 8 8
Armenia 7 7
Armenia 8 8
Aruba 3 3
Australia 7 7
Austria 7 7
Azerbaijan 8 8
Bahamas 7 7
Bangladesh 3 3
Barbados 8 8
Belarus 7 7
Belgium 6 6
Belize 8 8
Benin 8 8
Bermuda 8 8
Bhutan 3 3
Bolivia 8 8
Bonaire 8 8
Bosnia and Herzegovina 7 7
Botswana 8 8
Brazil 8 8
Brunei 2 2
Bulgaria 7 7
Burkina Faso 8 8
Burundi 8 8
Cambodia 2 2
Cameroon 8 8
Canada 5 5
Canary Islands, The 8 8
Cape Verde 8 8
Cayman Islands 8 8
Central African Rep. 8 8
Chad 8 8
Chile 8 8
China 3 3
Colombia 8 8

91
Comoros 8 8
Congo 8 8
Congo (Dem. Republic of) 8 8
Cook Islands 8 8
Costa Rica 8 8
Cote D’lvoire 8 8
Croatia 7 7
Cuba 8 8
Curacao 8 8
Cyprus 7 7
Czech Republic 7 7
Denmark 7 7
Djibouti 8 8
Dominica 8 8
Dominican Republic 8 8
East Timor 3 3
Ecuador 8 8
Egypt 8 8
EI Salvador 8 8
Equatorial Guinea 8 8
Eritrea 8 8
Estonia 7 7
Ethiopia 8 8
Falkland Islands 8 8
Faroe Islands 7 7
Fiji 8 8
Finland 7 7
France 6 6
French Guyana 8 8
Gabon 8 8
Gambia 8 8
Georgia 7 7
Germany 6 6
Ghana 8 8
Gibraltar 7 7
Greece 7 7
Greenland 7 7
Grenada 8 8
Guadeloupe 8 8
Guam 8 8
Guatemala 8 8
Guernsey 7 7
Guinea Republic 8 8
Guinea Bissau 8 8
Guyana (British) 8 8
Haiti 8 8
Honduras 8 8
Hong Kong 3 3
Hungary 7 7
Iceland 7 7
India 3 3
Indonesia 2 2
Iran 7 7
Iraq 8 8
Ireland 7 7
Israel 8 8
Italy 6 6
Jamaica 8 8
Japan 4 4
Jersey 7 7
Jordan 7 7
Kazakhstan 7 7
Kenya 8 8
Kiribati 8 8

92
Korea, North 3 3
Korea, South 3 3
Kosovo 8 8
Kuwait 7 7
Kyrgyzstan 7 7
Lao PDR 2 2
Latvia 7 7
Lebanon 7 7
Lesotho 8 8
Liberia 8 8
Libya 8 8
Liechtenstein 7 7
Lithuania 7 7
Luxembourg 6 6
Macau 2 2
Macedonia (FYROM) 7 7
Madagascar 8 8
Malawi 8 8
Malaysia 2 2
Maldives 3 3
Mali 8 8
Malta 7 7
Marshall Islands 8 8
Martinique 8 8
Mauritania 8 8
Mauritius 8 8
Mayotte 8 8
Mexico 5 5
Micronesia 8 8
Moldova 7 7
Monaco 7 7
Mongolia 3 3
Montenegro 7 7
Montserrat 8 8
Morocco 8 8
Mozambique 8 8
Myanmar – –
Namibia 8 8
Nauru 8 8
Nepal 3 3
Netherlands 6 6
Netherlands Antilles 8 8
Nevis 8 8
New Caledonia 8 8
New Zealand 3 3
Nicaragua 8 8
Niger 8 8
Nigeria 8 8
Niue 8 8
Norway 7 7
Oman 7 7
Pakistan 3 3
Palau 8 8
Panama 8 8
Papua New Guinea 8 8
Paraguay 8 8
Peru 8 8
Philippines 2 2
Poland 7 7
Portugal 7 7
Puerto Rico 8 8
Qatar 7 7
Reunion 8 8
Romania 7 7

93
Russian Federation 7 7
Rwanda 8 8
Saipan 8 8
Samoa 8 8
Saint Helena 8 8
San Marino 6 6
Sao Tome & Principe 8 8
Saudi Arabia 7 7
Senegal 8 8
Serbia 7 7
Seychelles 8 8
Sierra Leone 8 8
Singapore 2 2
Slovakia 7 7
Slovenia 7 7
Solomon Islands 8 8
Somalia 8 8
Somaliland (North Somalia) 8 8
South Africa 8 8
Spain 7 7
Sri Lanka 3 3
St. Barthemy 8 8
St. Eustatius 8 8
St. Kitts 8 8
St. Lucia 8 8
St. Maarten 8 8
St. Vincent 8 8
Sudan 8 8
Suriname 8 8
Swaziland 8 8
Sweden 7 7
Switzerland 7 7
Syria 7 7
Tahiti 8 8
Taiwan 2 2
Tajikistan 7 7
Tanzania 8 8
Thailand 1 1
Togo 8 8
Tonga 8 8
Trinidad & Tobago 8 8
Tunisia 8 8
Turkey 7 7
Turkmenistan 7 7
Trucks & Caicos Islands 8 8
Tuvalu 8 8
Uganda 8 8
Ukraine 7 7
United Arab Emirates 7 7
United Kingdom 6 6
United States of America 5 5
Uruguay 8 8
Uzbekistan 7 7
Vanuatu 8 8
Venezuela 8 8
Vietnam 3 3
Virgin Islands (British) 8 8
Virgin Islands (U.S.) 8 8
Yemen 7 7
Zimbabwe 8 8
Zambia 8 8
Zimbabwe 8 8

94
4.4 CROSS-BORDER LOGISTICS68
Procedure
Customs officer checks the documents and examines the cargoes. Then they release the
cargoes. Invoice, packing list and license are required to do the Customs clearance at the
border. It takes maximum 2 days for the local handling at the border if the documents are in
order.
Transportation cost
Destination
Means of
transport Cargo size
Charge
in USD
Myawaddy border to Yangon By land 20-foot container 1,500
4.5 DOMESTIC LOGISTICS69
There are no specific procedures for the transportation of cargoes within regions and to bor-
der checkpoints. Cargoes are transported mainly by truck. Railway is sometimes used and
water way is rarely used.
Truck charges
From To Cargo size Charge (USD)
MIP/AWPT
Mingaladon Industrial Zone
Shwe Pyithar Industrial Zone
Hlaingtharyar Industrial Zone
20-foot-container 200
Subject to empty container return charges, laden night stop charges and day-over charges.
In addition to these charges, there will be toll fees to be paid.
4.6 CARGO HANDLING COSTS70
Description Cargo size Fee(USD)
Loading and unloading fees
Warehouse charge 1 CBM per day 0.50
Warehouse (cold storage) charge --- ---
Normally, there are no labour charges, but there will be labour charges and forklift
charges for heavy cargo.
68
Daw Thit Thit Htet, Vice-President, Myanmar International Freight Forwarders Association
69
Ibid
70
Ibid

95
Major logistics companies in Myanmar
1 Premium Sojitz Logistics (PSL) Cold chain
Ownership:
JV between Premium Distribution Co Ltd, Sojitz Corporation and Sojitz Logistics
Corporation
Address: 39 B1, Shwe Pinlon Housing, North Dagon Township
Email: — Tel: —
2 KOSPA Cold Chain Logistics Co Ltd Cold chain
Ownership: Kokubu & Co Ltd and Yoma Strategic Holdings Ltd
Address: 2
nd
floor, Building 9 MICT Park, Hlaing Township
Email: sales@kospalogistics.com Tel: 95 1 230 5227
3 shop.com.mm (Branch of German company) E-commerce
Ownership: 100% local
Address: 82-C, Shwe Min Wun Sasana Yeiktha Street, Bahan Township
Email: service@shop.com.mm Tel: 09 970140004,01 544434
4 rgo47 E-commerce
Address: —
Email: contact@rgo47.com Tel: 09 250195211, 09 73186667
5 Magnate Group Logistics (MGL) Express courier
Address: 46/47, Myaing Hay Won Estate, 8 mile, Mayangon Township
Email: — Tel: 95 1 9669586~88, 95 1 651627
6 Speedy Business Services Co Ltd (SBS) Express courier
Address: 65 Kyaunggyi Street (near Kyimyindaing Railway Station), Kyimyindaing Township
Email: sbsygn@gmail.com Tel: 951 230 1865, 95 9 73233773
7 United Courier Services (UCL) Express courier
Address: Bldg 4, Room 42, Myopya Housing, Pyay Road, 8
th
Mile, Mayangon Township
Email: kkhtoo@uclfreight.com.mm Tel: 959 73073099, 95 9 43190199
8 Royal Express Express courier
Address:
1243 Wayzayantar Road (Between Thitsar Road and Parami Road), South Okkala-
pa Township, Yangon
Email: info@royalx.net Tel: 951 8500856~60
9 Yangon General Post Office Express courier
Ownership: Government
Address: 39 Bo Aung Kyaw Street, Corner of Strand Road, Ward 9, Kyauktada Township
Email: — Tel: 95 1 380342, 95 1 380257

96
5.1 Electricity
Installation fees71
Meter installation
Related costs
for installation
of:
Cable
connec-
tion
Supervision Registration Deposit
Meter
fixing
cost
Cost
for
meter
box
Total
Home use
New meter 6,000 4,000 65,000 15,000 90,000
New power meter
(10 kW)
4,000
15% of
wiring service
2,000 4,000 800,000 40,000
85,000
+15% of
wiring ser-
vice
New power meter
(20 kW)
4,000
15% of
wiring service
2,000 4,000 1,000,000 40,000
1,050,000
+15% of
wiring ser-
vice
New power meter
(30 kW)
4,000
15% of
wiring service
2,000 4,000 1,200,000 40,000
1,250,000
+15% of
wiring ser-
vice
Commercial use
New power meter
(10 kW)
8,000
15% of
wiring service
20,000 82,500 800,000 40,000
950,500
15% of
wiring
service
New power meter
(20 kW)
8,000
15% of
wiring service
20,000 157,500 1,000,000 40,000
1,225,500
+15% of
wiring
service
New power meter
(30 kW)
8,000 0 20,000 232,500 1,200,000 40,000
1,500,500
+15% of
wiring
service
71
Daw Sandar Win, Director, Economic Planning Division, Department of Electric Power, Ministry of Electricity
and Energy
5 | INfraSTrUCTUrE USaGE

97
Transformer installation
Related costs for installing transformers
Sr
TypesofTransfor-
mer(kVA)
Infrastructure Deposit
Cableconnection
Electricitycon-
nection
SupervisionFee
Registration
Fee
Total
MMK MMK
1 50 1,800,000 307,500 6,000 2,000
Has a
different
fee ac-
cording
to the
location
and wir-
ing ser-
vice
20,000 2,135,500
2 100 2,100,000 607,500 2,735,500
3 150 2,400,000 907,500 3,335,500
4 160 2,400,000 967,500 3,395,500
5 200 2,700,000 1,207,500 3,935,500
6 250 3,000,000 1,507,500 4,535,500
7 300 3,300,000 1,807,500 5,135,500
8 315 3,300,000 1,897,500 5,225,500
9 400 3,900,000 2,407,500 6,335,500
10 450 4,200,000 2,707,500 6,935,500
11 500 4,500,000 3,007,500 7,535,500
12 700 5,800,000 4,207,500 10,035,500
13 750 6,300,000 4,507,500 10,835,500
14 900 6,800,000 5,407,500 12,235,500
15 1,000 7,800,000 6,007,500 13,835,500
16 1,100 8,300,000 6,607,500 14,935,500
17 1,250 9,300,000 7,507,500 16,835,500
18 2,000 18,000,000 12,007,500 30,035,500
19 2,500 21,000,000 15,007,500 36,035,500
20 3,000 25,000,000 18,007,500 43,035,500
21 5,000 50,000,000 30,007,500 80,035,500
22 10,000 100,000,000 60,007,500 160,035,500
23 15,000 150,000,000 90,007,500 240,035,500
24 20,000 200,000,000 120,007,500 320,035,500
25 25,000 250,000,000 150,007,500 400,035,500
26 30,000 300,000,000 180,007,500 480,035,500
Power consumption costs (unit costs)
Meters
Monthly costs for home use meter
Meter service charge  MMK 500
1 – 100 units  MMK 35 per unit
101 – 200 units  MMK 40 per unit
201 and above units  MMK 50 per unit
Monthly costs for home use power meter
—10 KW, 20 KW, 30 KW)
Meter service charge  MMK 2,000
1 – 5,000 units  MMK 75 per unit
5,001 – 10,000 units  MMK 100 per unit

98
300,001 and above units  MMK 100 per unit
Monthly costs for commercial use power meter
—10 KW, 20 KW, 30 KW)
Meter service charge MMK 5,000
Transformers
Electricity tariffs and installation fee (Dawei)72
In Dawei, electricity is supplied by DDPC Holding under supervision of Ministry of Energy.
Distribution of electricity and collection of payment for meter bill are done by DDPC.
Charge in MMK
Electricity charge 300 per unit
Installation fees (Dawei)
Related costs
for installation
of:
Cable
connec-
tion
Supervision Registration Deposit
Meter
fixing
cost
Cost
for
meter
box
Total
Home use
New power meter
(10 kW)
6,000
15% of
wiring service
2,000 4,000 800,000 34,000
846,000
+15% of
wiring ser-
vice
New power meter
(20 kW)
6,000
15% of
wiring service
2,000 4,000 1,000,000 34,000
1,046,000
+15% of
wiring ser-
vice
New power meter
(30 kW)
6,000
15% of
wiring service
2,000 4,000 1,200,000 34,000
1,246,000
+15% of
72
U Ye Min Htet, Electrical Engineer, District Electric Engineer Department, Dawei, U Thet Lwin, Director, DDPC
Monthly costs for transformers
Transformer service charge  MMK 200 per HP

99
wiring ser-
vice
Commercial use
New power meter
(10 kW)
8,000
15% of
wiring service
20,000 82,500 800,000 34,000
944,500
15% of
wiring
service
New power meter
(20 kW)
8,000
15% of
wiring service
20,000 157,500 1,000,000 34,000
1,219,500
+15% of
wiring
service
New power meter
(30 kW)
8,000 0 20,000 232,500 1,200,000 34,000
1,494,500
+15% of
wiring
service
Note: For industrial use power meter, there should have a business license and an approval
from respective ministry.
5.2 Waterand sewage
Rates for inspection of water and sanitation73
No Category YCDC charges (USD)
1 Inspection charges for sanitary fixture
a Bath tub 10 per No
b Water closet 5 per No
c Urinal lip 5 per No
d Basin 3 per No
e Kitchen sink and laboratory sink 3 per No
f Water heater 10 per No
g Tap, bib cock, stop cock 3 per No
h Shower 10 per No
i Hose reel 15 per No
j Water tank 10 per No
2 Inspection charges for swimming pool 500 per No
3 Inspection charges for every septic tank or soak pit 250 per No
4 Inspection charges for ground water tank 250 per No
5 Installation fees for pump with motor (water & sanitation)
a 1 HP to 1.5 HP 100 per No
b Excess of every 0.5 HP over 1.5 HP 50 per No (lus)p
6 Design approval charges 200 per No (per storey)
7 Fees for pipe laying (water supply line) 14 per No
8 Inspection fees for water meter 1 per No
9 Fees for lateral sewer line including manhole chambers 50
10 Fees for water connection (¾” to 2” ) 10 per No
11 Fees for water connection (3” ) 31 per No
14 Water charges at construction period (with water meter) 0.23 per square-foot
15 Water charges at construction period (with water meter) 4 per 1000 gal
16 Water charges for domestic use 2 per 1000 gal
73
U Thein Min, Deputy Chief Engineer, Water and Sanitation Department, YCDC

100
Charges for water and sanitation
Commercial MMK 880  Collect from all foreign companies at MMK 880.
Condo MMK 880  Calculate per cubic-meter
Factory MMK 880 (1 cu-m = 220 gallons)
5.3Waste disposal and treatment
Waste disposal
Waste disposal is carried out by the following two departments under YCDC:
Waste disposal carried out by:
Domestic waste Water and Sanitation Department, YCDC
Industrial waste Pollution Control and Cleansing Department, YCDC
Up to the present time, fee is collected only for water treatment, not for disposal.
Permissions for water piping
1 Temporary water con-
nection permission
When wishing to use the water in the construc-
tion a new building
Documents to be submitted
1 Application form designated by department
2 Propose form 2 sets on which license piping engineer signed his signature
3 Copy of NRC of the applicant
4 Copy of estate ownership document of the applicant
5
Tax clearance recommendation of respective EO or recommendation of no
taxation
6 Copy of construction order
7 Copy of sewage pond and septic pipe permit or apply with attached
2 Final water connection
permission
When wishing to use water continuously after
the construction was completed
5
Copy of construction order (if different from the original building construction
order, copy of renovation order)
6 Temporary water connection permission
7 Copy of sewage pond and septic pipe permit or apply attached
3 Old house water con-
nection permission
When wishing to use the water without renovat-
ing the building

101
5
Tax clearance recommendation of respective EO or recommendation of no
taxation
6 Copy of sewage pond and septic pipe permit or apply with attached
4 Multiple water connec-
tion permission
When wishing to use the water diverse from the
original
5 Copy of origin water piping order or copy of water tax receipt
6 Agreement of origin water piping order holder
5 Extra water connection
permission
Using water through a particular pipeline with-
out taking water from the original pipeline
6 Agreement of land owner or origin water connection permit holder
7
Recommendation of respective ward and township authorized organization if
unable to submit the agreement
6
Moving the water pipe-
line and connection
permission
Using water by moving the pipeline because of
weak water flow through the pipe and wishing
to close it
4
Copy of estate ownership document of the
applicant Engineering Department
(Water & Sanitation)
City Hall. Tel: 01 382990
5
Copy of origin water piping order or copy of
water tax receipt
6
Document of water pumping fixing comple-
tion
7 Scraping the water pipe
permission
When wishing to scrape the existing allowed
pipeline for weak water flow

102
6 Document of completion of fixing water meter
8 Fixing pumping motor
permission
Wishing to fix the water pumping motor
4 Copy of real estate ownership document of the applicant
5
Copy of original water connection permission if use the committee owned wa-
ter or water tax receipt
6
Document of completion to fix the water meter if use the committee owned
water
7
For more details, please contact Engineering Department (Water & Sanita-
tion), City Hall, Tel: 01 382990
9 Septic tank permission
 Septic tank construction permission—To construct the septic tank in the pre-
mises of single-owned or committee-owned back lane
 Temporary toilet construction permission—To use the septic pipe while new
building is constructed under way in the septic pipe area
 Septic pipe connection permission—To connect and use the septic pipe after
the building was completed
1 Application form designated by departmentg pumping motor permission
4 Copy of real estate ownership document of the applicant
5 Copy of blue print of building
6
Confession of owner expressed fully to take care in building it to meet the form
permitted by department
7
For more details, please contact Engineering Department (Water & Sanita-
tion), City Hall, Tel: 01 382990
8
For the certificate of completed building, BBC which was four- or above-four
storey building, Engineering Department (Water & Sanitation) has issued the
water & sanitation related recommendation.
10 Water &Sanitation Recommendation Certificate for BBC
1 Water & sanitation related permission copy
2 Construction building permission copy
3
Photos of placing the water meter, water motor, bathroom, toilet, water con-
nection pipe line, waste water pipe line, septic pipe line, and septic tank.
11 Water &Sanitation Recommendation Certificate for BCC

103
1 Completion of water & sanitation related permission
2
Completion of to fix water meter and motor at the building connecting to mu-
nicipal water
3
Completion of to fix the water motor at the building which use the owned tube
well
4 Completion of to fix the cover pipe at the wire of water motor
5 Placing manhole at the hole of septic tank where septic pipe was down
6
Level of pipe that coming down into septic tank which was down from septic
pipe was right or not
7 Fixing of air exhaust pipe to the septic pipeline
8 Fixing the waste water pipeline
9 Placing the manhole and air gauze
10 Septic tank was meet its capacity
11 Connection condition of septic pipe if it was in the area of septic pipe
12
To left the land space 6-ft and 8-in for all low and high-rise buildings if it hasn’t
BDS back of it to construct the septic tank.
13
There isn’t left any land space in owned land, then apply may made to con-
struct the septic at B.D.S for the low and high-rise building which has BDS at
its back.
Quick study on waste management in Myanmar 74
Current situation and key challenges
Waste generation
Currently there is no accurate and reliable data on the total waste generation in the country.
Solid waste generation in Myanmar (Estimation of World Bank 2012)
Per-day generation
Per-capita/per-day
generation
2012 5,616 tons 0.44 kg
2025 21,012 tons 0.85 kg
Per-day generation %
Yangon 1,981 tons 35%
Mandalay 955 tons 17%
Nay Pyi Taw 160 tons 3%
Other regions 2,520 tons 45%
Total  5,616 tons 100%
Due to the rapid increase of waste generation, both Mandalay and City Development
Committees have prioritized solid waste management as issues of immediate concern, both
in terms of the environment and public health.
74
Paper (draft) by Institute for Global Environmental Strategies (IGES), Japan, with supprt from Environmental
Quality Management Co Ltd, Myanmar, submitted to First National/City Workshops for Developing the Na-
tional/City Waste Management Strategies, 13 – 17 June 2026

104
Waste collection and disposal
Traditionally, waste collection and disposal in Myanmar have been the responsibility of local
municipal authorities. In Yangon, Mandalay and Nay Pyi Taw, respective City Development
Committees and their Pollution Control and Cleansing Departments (PCCDs) with their
network of administrative branches and sub-units are tasked with solid waste management
in municipal areas. In other parts of the country the respective Township Development
Committees under the Local Government, which manage municipal waste collection and
disposal.
The wastes collected by respective City Committees are disposed of at dumping sites:
Landfill operation in Yangon and Mandalay75
Dump site
Tons/
day
Mode of
dumping
Status of the site
YCDC – Yangon City Development Committee
Hteinbin 1,080 Open dumping Operating
Dawechaung 843 Open dumping Operating
Shwe Pyithar 61 Open dumping Operating
Mingaladon 43 Open dumping Operating
Dala 33 Open dumping Operating
Seikkyi Khanaungto 4 Open dumping Operating
MCDC – Mandalay City Development Committee
Kyarnigan (North) 450 Open dumping Operating
Thaung-in Myount-in (South) 300 Open dumping Operating
New Brewery Factory 142 Open dumping Closed in 2009
New Kandawgyi Lake 80 Open dumping Closed in 2009
New Zaungkalow pond 28 Open dumping Closed in 2007
Corner of N/E Mandalay 450 Open dumping Closed in 2013
Industrial
waste
The Ministry of
Industry is re-
sponsible for
managing State-
owned indus-
tries—18 indus-
trial zones, 3 spe-
cial economic
zones—and co-
ordinated with
private industries.
The Water and
Air Pollution Con-
trol Plan was is-
sued in 1995.
However, all three
major cities are
faced with tre-
mendous chal-
lenges with re-
75
YCDC/MCDC, 2016

105
gard to industrial waste. According to YCDC, approximately 150 tons of industrial waste is
collected daily in the city.
In Yangon, Dowa Eco‐System Co Ltd, a subsidiary of DowaHoldings Co Ltd of Japan has
established and begun operating Myanmar’s first controlled landfill facility at the Thilawa
Special Economic Zone. This area is jointly developed by Myanmar and Japan, with the de-
velopment of Phase 1 Area (211ha) completed in June 2015. It is planned this site will re-
ceive industrial waste not only from the Thilawa Special Economic Zone but across the
country. In addition to tackling different discharge sources, and managing the controlled
landfill, the new company will provide comprehensive waste management services to cover
the collection, transportation, intermediate treatment and recycling of waste according to
their different characteristics. In so doing, the company will work to address the waste man-
agement needs of different industries whilst helping to contribute to the sustainable industrial
development of the country.
Medical waste
Overall, health-care waste management practices in Myanmar are substandard although
there is basic awareness at each level about the importance of protecting health workers,
visitors to health care facilities and communities living within the vicinity of health-care waste.
Flow of medical waste
Large hospitals: Collected on a daily basis
Smaller facilities: Collected once a week or on an on-call basis
Waste separation by colour-coded bags
1 1 2
Non-hazardous healthcare waste or domestic waste:
uncontaminated with infectious or pathogenic agents
(food residues, paper, cardboard and plastic wrapping)
Infectious waste:
Incinerated or burned in
cemeteries
Pathological waste, infectious waste as well as items
that have been used for medical care
Sharp waste:
Buried underground in
landfills.
Sharps, mainly, but not exclusively, auto-disable or dis-
posal syringes with needles and pharmaceutical waste
that consists of outdated drugs or expired unfinished
medical solvents
Other waste:
Treated as domestic
waste.
1
Blue or green bags are used by YCDC
2
Black bags are used by MCDC
Country-wise
YCDC estimate: 779 tons per year
Infectious waste constitutes over 70%.
MCDC estimate: 280 tons per year

106
Paper waste
Paper waste including old
newspapers, cardboards, clean
paper and books is purchased
by door-to-door buyers. The
door-to-door buyers re-sell the
waste paper to retail buyers.
Retail buyers resell the waste
paperto wholesale buyers. The
wholesale buyers resell the paper waste to recycling factories.
Liquid waste (waste water and sanitation)
Withtheexceptionofcentralbusin
essdistricts,thereisnoconvention
alcentralwastewaterandsewerag
ecollectionandtreatmentsystemi
nthethreemajorcities—Yangon,
Mandalay and
NPT.Domesticwastewaterisusu
allyreleasedintothestormwaterdr
ainageandnaturalwaterways.InY
angon,onlysixareasofthe city
(7%oftotalpopulation)wereobser
vedtomanagewastewaterandse
wagewasteswithconnectiontothe
treatmentplantdrainagefacilities
wherebyactivatedsludgeisuseda
sfertilizerandtreatedwaterisdispo
sedtoYangonRiver.Forotherpart
softhecity,septictankwastesaretr
ansportedbyvacuumtruckstothet
reatmentpond.InMandalay,septi
ctanksewagewastesarecollectedwithavacuumtruckanddisposedtoOxidationpondinthegroun
dofAyeyatenyeincemetery,KyarNiKanvillage,PatheingyiTownship
(old)andPatheingyiTownship(new).Theremainingsludgeafterevaporationisutilizedasfertilizer.
Further,allindustriesgeneratingwastewaterhaveconstructedindividualtemporarytreatmentsys
temstoconnectanddisposeliquidwasteviaa(10)10-
inchdrainagepipelinewhichissubsequentlyconnectedtotheDohteHtawaddyRiverwithoutanypri
ortreatment.InNayiPyiTaw,thereisacentralizedwastewaterandseweragetreatmentfacilitywhic
hisconnectedthepremisesinWunnaTheikdiQuartercomprising110unitsandapopulationof10,0
00.Thetreatmentplantmakesuseofananaerobicmicroorganismsystemandchlorinationprocess
ingbeforedischargingtreatedwatertotheBukweCreek.
Centralized waste water treatment plant in NPT
DESIGN CRITERIA
Population: 10,000 Outlet BOD: 20 mg/L
Sewage volume: 1,600 m
3
/day Daily BOD loading: 400 kg
BOD/day

107
5.4 Gas
Myanma Oil and Gas Enterprise76
Estimated cost for 1 mile of pipeline laying and materials
Exchange rate: 1 USD = 1200 MMK
No
Description
(1 mile of pipe lay-
ing)
Pipe and
materials
cost (USD)
Pipe laying cost
Pipeline
& mate-
rials trad-
ing com-
pany
price
(USD)
Crop
compensations
MOGE Price
MMK USD MMK USD
1 2 3 4 5 6
1
8-inch-diameter pipe-
line
79,100 40,478,000 33,750 347,886 9,500,000 7,917
2
10-inch-diameter
pipeline
143,900 46,738,300 38,950 434,858 9,500,000 7,917
3
14-inch-diameter
pipeline
158,400 52,955,700 44,130 608,800 9,500,000 7,917
4
20-inch-diameter
pipeline
419,200 64,426,000 53,690 869,715 9,500,000 7,917
5
24-inch-diameter
pipeline
548,200 72,308,050 60,260 1,043,658 9,500,000 7,917
6
30-inch-diameter
pipeline
613,000 83,778,000 69,815 1,304,573 9,500,000 7,917
No
Description
(1 mile of pipe lay-
ing)
Total cost for MOGE
(MMK)
Total cost for MOGE
(USD)
Total cost for pipe-
line and materials
trading company
1 2 7 (= 4 + 6) 8 (3 + 4 + 6) 9 (3 + 5 + 6)
1
8-inch-diameter pipe-
line
49,978,00 120,767 434,903
2
10-inch-diameter
pipeline
56,238,300 190,767 586,675
3
14-inch-diameter
pipeline
62,455,700 210,447 775,117
4
20-inch-diameter
pipeline
73,926,000 480,807 1,296,832
5
24-inch-diameter
pipeline
81,808,050 616,377 1,599,775
6
30-inch-diameter
pipeline
93,278,000 690,732 1,925,490
Note: The above costs are estimated for 1 mile of pipe laying and materials. The actual costs
may vary according to location, pipe size, compensation, time (quicker process), inspection
and control system.
MOGE sells CNG to motor vehicles at MMK 273.25 per 1 kg. MOGE sells inland gas to
business industries at MMK 6060.61 per 1,000 cubic feet.
76
MOGE officials—U Tun Thwe, Director of Engineering Department, U Aung Min, Chief Engineer of Pipeline
Department, U Maung Maung Khant, Director of Finance Department, U Than Sein, Director of Production
Department

108
MOGE sells offshore gas from Shwe gas pipeline as follows:
Location
Price per
1,000 cubic feet (USD)
Kyauk Phyu 7.5806
Yenanchaung 8.3150
Taungtha 8.7253
Mandalay 9.0327
MOGE sells offshore gas from Zaw Ti Ka Gas Pipeline to Yangon Region as follows:
Customers
Price per
Private 4.3086
Joint-venture 4.7619
MOGE sells offshore gas from Yadana Gas Pipeline to Yangon Region as follows:
Customers
Price per
Private 4.8998
However, MOGE has not enough gas to supply for new industries.
Propane and butane gases77
Propane and butane gases are sold from the MPE retail outlets in Ahlone, Dagon and Insein
Townships of Yangon Region, Mandalay, Magway and Minbu. The two gases are sold out in
25 kg cylinder for home use and 50 kg cylinder for hotel use. MPE sells propane gas at MMK
1,200 per kg to hotel.
5.5 Fuel
Prices of petrochemical products78
Sale system of petrochemical products
1. Petrol, diesel, aviation fuel and candle are sold out to Myanmar Petroleum Products
Enterprise (MPPE) with transfer price.
2. Diesel, CGO and blue oil are sold out with floating price.
3. Slop oil, flushing oil, disqualified diesel, sugar cane wax are sold out with tender sys-
tem.
4. Kerosene, CGO, blue oil and Turpentine are sold out to the related department.
5. Kerosene coal and oil dregs are sold out with open sale system.
Some prices of petrochemical products from Myanmar Petrochemical Enterprise
Sr Product Unit
MPE sales price
Sales price to
private companies
MMK
1 Petrol Gallon 2,250 2,500
2 92 Ron Gallon 2,250 2,450
3 Diesel Gallon 2,300 2,550
4 FO Gallon 2,500 2,500
77
U Kyaw Soe Win, Director (Planning), Myanma Petrochemicals Enterprise (MPE)
78
U Kyaw Soe Win, Director (Planning) and U Maung Maung Thaw, Deputy Director, Myanma Petrochemicals
Enterprise

109
5 Kerosene Gallon 2,500 2,500
6 Turpentine Gallon 2,880 4,500
7 Oil dregs Gallon 2,000 2,000
8 CGO Gallon 2,700 2,700
9 Blue oil Gallon 2,570 3,500
10 Kerosene coal Ton 250,000 250,000
11 Ammonia (100%) Ton 2,000,000 2,000,000
12 Ammonia (30%) Ton 30,000 240,000
13 LPG, C3 Kg 800 1,200
14 LPG, C4 Kg 600 –
15 Urea fertilizer Ton 288,000 –
Max Energy fuel prices (private)
—As of December 5, 2016 (Monday)
Max Energy’s filling stations
92 Ron
Octane
95 Ron
Octane
Diesel
Premium
Diesel
Station Name Region MMK per litre
Hinthada Ayeyarwaddy 580.00 660.00 565.00 610.00
Kyonpyaw Ayeyarwaddy 580.00 660.00 565.00 610.00
Ngathaingchaung Ayeyarwaddy 580.00 660.00 565.00 610.00
Pantanaw Ayeyarwaddy 580.00 660.00 575.00 620.00
Pathein Ayeyarwaddy 580.00 660.00 580.00 620.00
Yekyi Ayeyarwaddy 580.00 660.00 580.00 620.00
Bago Bago 580.00 660.00 570.00 620.00
Indagaw Bago 580.00 660.00 570.00 620.00
Thakkala Bago 580.00 660.00 570.00 620.00
Thanatpin Bago 580.00 660.00 570.00 620.00
Mandalay -1 Mandalay 640.00 775.00 590.00 640.00
Meiktila Mandalay 640.00 710.00 620.00 660.00
Pyigyi Tagun Mandalay 640.00 775.00 590.00 640.00
Thaton Mon 580.00 660.00 575.00 610.00
NPT-1 Zabuthiri NPT 610.00 700.00 600.00 640.00
NPT-2 BawgaThiri NPT 610.00 0 600.00 640.00
Ahlone Yangon 570.00 650.00 570.00 600.00
Aung Mingalar Yangon 570.00 650.00 570.00 600.00
Bahan Yangon 570.00 650.00 570.00 600.00
Dagon Ayar (Hlaingtha-
ryar)
Yangon 570.00 650.00 570.00 600.00
Hlegu Yangon 570.00 650.00 570.00 600.00
Hmawbi Yangon 570.00 650.00 570.00 600.00
Kyundaw (Sanchaung) Yangon 570.00 650.00 570.00 600.00
Laydauntkan Yangon 570.00 650.00 570.00 600.00
Mingaladon Yangon 570.00 650.00 570.00 600.00
Padaukchaung (Bayint-
naung)
Yangon 570.00 650.00 570.00 600.00
Shwe Pyitha Yangon 570.00 650.00 570.00 600.00
South Okkalapa Yangon 570.00 650.00 570.00 600.00
Tamwe Yangon 570.00 650.00 570.00 600.00
Thaketa Yangon 570.00 650.00 570.00 600.00
Theinbyu Yangon 570.00 650.00 570.00 600.00
Thuwunna Yangon 570.00 650.00 570.00 600.00

110
5.6 Generator79
There are 10 large-scale generator sales companies in Yangon. The following
are the prices of generators sold by Myan Shwe Pyi Tractors Ltd.
Industrial Business Rating
Brand Model
Rating (kVA)
Enclosure
Standard Prices
USDStandby Prime
Caterpillar C13/450kVA 450 400 Open 60,000
Caterpillar C13/450kVA 450 400 Sound Attenuated Enclosure 68,000
Small Business Rating
Brand Model
Rating (kVA)
Enclosure
Standard Prices
USDStandby Prime
Caterpillar DE22E3 22 20 Sound Attenuated Enclosure 11,000
5.7 Telecommunication
There are 4 telephone service providers and around 6 Internet service providers in
Myanmar. The following costs are acquired from the Myanma Posts and
Telecommunications, a State-owned enterprise.
5.7.1 Mobile phone
Myanma Posts and Telecommunications services80
Base tariff service plan
Peak: 7 am – 11 pm
Off-peak (11 pm – 7
am)
Voice call tariffs:
To MPT lines MMK 50 per minute MMK 25 per minute
To other lines MMK 50 per minute MMK 50 per minute
SMS tariffs: MMK 25 per SMS
Internet tariffs:
MMK 2 per minute For GSM users
MMK 4 per minute For CDMA 800/WCDMA users
Other information:
This is the former service of MPT before Swe Thahar service
plan was introduced. Nowadays, 90% of the subscribers re using
Swe Thahar service to achieve better Internet access.
79
U Myo Myint Oo, Manager, EPG Retail & Rental, Energy & Transportation Division, MSP Tractors Ltd
80
Myanma Posts and Telecommunications, Ministry of Transport and Communication (www.mpt.com.mm)

111
Swe Thahar service plan
Who can subscribe: GSM and WCDMA users only
Usage periods: 23:00 – 07:00 daily
Features (Price for lo-
cal numbers):
Voice SMS Internet
MMK 23 per minute
MMK 10 per
SMS
No activation Fee
Other Information:
All tariffs valid for calls, SMS and data access within Myanmar
territory. Newly activated GSM/WCDMA SIM cards after Au-
gust 10, 2015 are subscribed to Swe Thahar Plan.
 Overseas call service
Zone
Tariff
(MMK per min)
Zone 1 ASEAN &Eight 200
Zone 2 North America 250
Zone 3 Other Asia and Oceania 400
Zone 4 Europe 600
Zone 5 Rest of the world 800
Zone 1: ASEAN & 8
(1) Bangladesh, (2) Brunei, (3) Cambodia, (4) China, (5) Hong Kong, (6) India,
(7) Indonesia, (8) Japan, (9) Laos, (10) Macau, (11) Malaysia, (12) Philippines,
(13) Singapore, (14) South Korea, (15) Taiwan, (16) Thailand, (17) Vietnam
Zone 2: North America
(1) USA, (2) Canada
Zone 3: Other Asia and Oceania
(1) Afghanistan, (2) Australia, (3) Bhutan, (4) Cook Islands, (5) Fiji, (6) French
Polynesia, (7) Guam, (8) Kazakhstan, (9) Kyrgyzstan, (10) Kimbati, (11)
Maldives, (12) Marshall Islands, (13) Micronesia, (14) Mongolia, (15) Nauru, (16)
Nepal, (17) New Caledonia, (18) New Zealand, (19) Norfolk Islands (20) North
Korea, (21) Pakistan, (22) Palau, (23) Papua New Guinea, (24) Russia, (25)
Samoa, (26) Solomon Islands, (27) Sri Lanka, (28) Tajikistan, (29)
Turkmenistan, (30) Timor-Leste, (31) Tokelau, (32) Tonga, (33) Tuvalu, (34)
Uzbekistan, (35) Vanuatu, (36) Wallis and Futuna
Zone 4: Europe
(1) Albania, (2) Andorra, (3) Armenia (4) Austria, (5) Azerbaijan, (6) Belarus, (7)
Belgium, (8) Bosnia and Herzegovina, (9) Bulgaria, (10) Croatia, (11) Cyprus,
(12) Czech Republic, (13) Denmark, (14) Estonia, (15) Finland, (16) France, (17)
Georgia, (18) Germany, (19) Greece (20) Hungary (21) Iceland (22) Ireland (23)
Italy, (24) Latvia, (25) Liechtenstein, (26) Lithuania, (27) Luxembourg, (28)
Macedonia, (29) Malta, (30) Moldova, (31) Monaco, (32) Montenegro, (33)
Netherlands, (34) Norway, (35) Poland, (36) Portugal, (37) Romania, (38) San
Marino, (39) Serbia, (40) Slovakia, (41) Sloveniam (42) Spain, (43) Sweden, (44)
Switzerland, (45) Turkey, (46) Ukraine, (47) UK, (48), (49) Vatican City
Zone 5: Rest of world
Other countries not specified
This service provides voice calls made from Myanmar to foreign countries both fixed and
mobile numbers, excluding special numbers. This service is valid for all MPT users and all
MPT SIMs that have international calls activated by default.

112
 Tourist SIM
MPT’s Tourist SIM is available at only MMK 10,000, and comes pre-loaded with credit and
data.
Allowance Validity
Credit MMK 5,000 10 days
Data 1.5 GB 10 days
Tourist SIM rates
Call SMS Data
MMK Pay-as-you-go
Local 23 per min 10 per SMS 6 per MB
International 200 per min 150 per SMS
You will only be charged once
the preloaded allowance of 1.5
GB is fully consumed.
This rate is subject to an additional 5% commercial tax starting April 1, 2016.
Tourist SIM are available at the locations below:
• MPT SHOP
Yangon International Airport
Terminal 1 (International arrival lounge)
• MPT SHOP
Yangon International Airport
Terminal 2 (International arrival lounge)
Those who staylonger than 10 days cantop-up with MPT.
5.7.2 Landline phone
Fixed line phone service81
Installation charges
NEW INSTALLATION MMK
Private, government and fax phones
 New installation charge 325,000
 Advanced charge 50,000
Casual phone
 One-day charge 3,000
 Installation charge 20,000
PABX phone
 New installation charge 325,000
 Advancedcharge 50,000
1 Extension installation charge 2,000
2 Extension monthly fee 250
Change charges
ADDRESS CHANGE MMK
Private, government and fax phones Shifting charges 25,000
PABX phone Shifting charges 25,000
81
www.mpt.com.mm

113
1 Extension shifting charges 5,000
NAME CHANGE MMK
Private phone Name change charge 50,000
PHONE NUMBER CHANGE MMK
Indicator change charge 150,000
PHONE TYPE CHANGE MMK
Government phone to private phone (if no new
phone line connection is needed)
Free
(If respective government de-
partment needs a new phone
line, installation charge must
be paid.)
Government phone to government phone Free
Private phone to government phone 50,000
Auto phone to Junction phone 50,000
Junction to Auto Phone 50,000
Auto phone to fax phone 500 (only monthly fee)
Auto phone to fax phone Free
Others
VALUE-ADDED SERVICES MMK
Call waiting (Monthly fee) 500
Call line identification (Monthly fee) 500
Call forwarding (Monthly fee) 1,000
Junction to auto phone 5,000
3-way calling (Monthly fee) 1,000
OTHER SERVICES
Bill address change 5,000
Line open/close (local/STD/IDD) 3,000
Post-paid to pre-paid Free
5.7.3 Internet
 MPT ADSL basic services
Class 512 kbps 1 Mbps 1.5 Mbps 2 Mbps 2.5 Mbps
MMK
Initial setup fee 50,000 50,000 50,000 50,000 50,000
Annual fee 50,000 50,000 50,000 50,000 50,000
Monthly fee 17,000 34,000 50,000 65,000 80,000
Free email account 1 4 8 10 15
 MPT fibre internet access service
Class 1 Mbps 2 Mbps 4 Mbps 6 Mbps 8 Mbps
Initial setup fee 200,000 200,000 200,000 300,000 400,000
Annual fee 60,000 60,000 60,000 60,000 60,000
Monthly fee 100,000 200,000 400,000 600,000 700,000

114
Class 10 Mbps 20 Mbps 50 Mbps 100 Mbps
Initial setup fee 500,000 600,000 800,000 1,000,000
Annual fee 60,000 60,000 60,000 60,000
Monthly fee 800,000 1,500,000 3,500,000 7,000,000
Prices quoted for local company.
Prices to foreign company are in dollars, and are 20% higher than local prices.It will require
additional equipment cost and installation cost depending on locations of customer.
MPT ADSL value-added services
Service
Static IP
Address
Change
Phone
Number
Change
Phone
Number
Additional
E-Mail
Account
Additional
E-Mail
Account
Additional
E-Mail
Account
Additional
E-Mail
Account
Condition
Same
Exchange
Different
Exchange
up to 10
accounts
up to 20
accounts
up to 30
accounts
up to 50
accounts
MMK
Initial setup fee 50,000 50,000 100,000
Annual fee 12,000 10,000 9,000 8,000
Prices quoted for local company. Prices to foreign company are in dollars, and are
20% higher than local prices.This rate is subject to an additional 5% commercial tax start-
ing April 1, 2016.
 Internet packages promotion
Allocation + bonus 400 MB + 1 GB + 350 MB 5 GB + 1.5 GB
Total allocation 550 MB 1.35 GB 6.5 GB
Package price (MMK) 2,800 6,500 25,000
Validity 30 days 30 days 30 days
How to buy Send to 1332 Send to 1332 Send to 1332
Voice outbound roaming rate (MPT)
Zone Local call
Call back
to Myanmar
Call to
3
rd
country
MTC–Mobile
Terminating Call
MMK per minute
ASEAN + neighbouring 1,200 3,000 4,000 1,200
East/South Asia 1,400 3,500 4,000 1,400
Middle of Asia 1,800 4,500 5,000 1,800
Europe, Australia, Afri-
ca, America
2,000 5,000 5,000 2,000
SMS outbound roaming rate (MPT)
Zone Local call
MMK per minute
ASEAN + neighbouring 400
East/South Asia 500
Middle of Asia 700
Europe, Australia, Africa, America 700

115
6.1 Finance and insurance
6.1.1 Finance
MFTB’s section-wise services82
Account Department
Opening accounts
Accounts can be opened with the following currencies:
1 United States dollar --------- (USD)
2 Euro----------------------------- (EUR)
3 Singapore dollar-------------- (SGD)
Clients who keep foreign currency accounts in MFTB
Local Foreign
Local firms Embassies and staff members
National individuals UN agencies
Ministries International organizations
State-owned economic enterprises Foreign firms
Foreigner individuals
Joint ventures corporations
Requirements for opening an account
Foreigners
 Application letter
 Passport, visa copy
 Two introducers
 Initial deposit (minimum USD 100, EUR100, SGD 100)
 Two photographs
Limited company (Myanmar/foreign), cooperative society, partnership
 Board of Directors’ Resolution (Meeting minutes)
 Memorandum of Association and Articles of Association
 Company Registration Certificate
 Two introducers
 Initial deposit (minimum USD 100, EUR100, SGD 100)
 Form 6 and Form 26
 Two photographs for each authorized person
Export and Import
Requirements for export by private company
 Import/Export Registration
 Company Registration Certificate
82
Daw Myint Myint Maw, Assistant General Manager, MFTB
6 |BUSINESS SErVICES & OTHErS

116
 Export license
 Form 6 and Form 26
 Bank passbook copy
Required documents for opening of Import Letter of Credit
Private companies
 Import License (original and copy)
 Copy of Pro Forma invoice
 Authorization to debit (Debit Note)
Bill releasing
 Import License
 Application
 Debit authority for bill handling commission and bank charges
 Letter of Indemnity
 Form Tha-Ka
Remittance, bank guarantee and FC withdrawal
Requirements for remittance abroad
Private
 Approval from Foreign Exchange Management Department of Central Bank of
Myanmar
 Application Letter
 Fund Transfer Application/Draft Order Form
 Invoice / Firm Order / Sale Contract
 Release Order Notification (Formerly I.D)
 Bill of lading/ Airway Bill/ Cargo Receipt
 Packing List
 Bank passbook copy
 Import license
Bank guarantee
Issuance of bank guarantee – Private
 Application
 Required Guarantee Format
 100% of Bank Guarantee Amount is to be deposited
 Copy of Firm Order / Contract
Cancellation of bank guarantee – Private
 Application
 Original Bank Guarantee
 Original Debit Advice (if funds were deposited from company’s FC account)
FC withdrawal from company and personal accounts
(for travel abroad) (withdrawal for above USD 5,000)
 Application
 Air Ticket
 Passport
 Foreign Currency Account Passbook
 Approval from Ministry of Planning and Finance

117
Required documents for account transfer
 Application
 Debit Note
 FC Account Passbook
 Request from department concerned if the transfer is to be credited to Government
Department account
Foreign Currency Supervision Department
Cheques and cards
Sr Description Fee collection rate
1 Travelling cheque
A Selling 1% of the amount + USD 2
B Buying


1 to 5 cheques
Additional 5 cheques
C Value collection


1 to 5 cheques
Additional 5 cheques
2 Credit card 4% of the value
3 Cheque collection USD 15 per cheque
4 Cash deposit 0.3% of the deposit
Account Department
Miscellany
1 Issue of account cash/issue of Payment Order USD/EUR/SGD—1 unit
2 Account transfer cheque USD/EUR/SGD—2
3 Account transfer of other bank USD/EUR/SGD—3
4 Account closing cheque
USD 5 per person
USD 10 per company
5 Statement duplicate MMK 10,000
6
Bank passbook – MMK 3,000
Cheque book – MMK 500
Form – MMK 1,000
For loss or
new
MMK 10,000
7 Swift payment (For foreign branch bank) USD 50 per transaction
8 Bill under collection
 Maximum: 0.5% of the bill value
 Minimum: USD 50
9
Shipping Guarantee Issuing Commission
(must open Letter of Credit – L/C)
 0.25% of the bill value per 3
months
 Minimum: USD 50
Bank Guarantee Department
Bank guarantee service
1 Guarantee Issuing/Confirming Commission
 0.25% of the bank guarantee
value per 3 months
 Minimum: USD 50
2 Guarantee Advising Commission USD 50
3 Amendment Guarantee Advising Commission USD 30
4 Amendment Commission
a Renewal/increase of amount  0.25% per 3 months

118
 Minimum: USD 50
b Other amendment USD 50
5 Claim under guarantee USD 25
Remittance Department
Remittance services
1 Outward Remittance Commission
 0.125% of the amount
 Minimum USD 50
2 Inward Remittance Commission USD 15
3
Stop Payment/Amendment/Return Payment/
Query/ etc.
USD 15
Costs in exporting
1 L/C Advising Commission USD 30
2 Amendment Advising Commission USD 25
3 L/C cancellation charges USD 25
4 Bill Handling Commission
 0.25% of the bill value
Minimum USD 50
Costs in importing
1 L/C Open Commission
0.25% of L/C value per 3 months
 Maximum—USD 1,500
 Minimum—USD 50
2
Standby L/C Issuing Commission (Collecting
advance money)
1.5% of L/C value per year
3 Amendment Commission
a If renewal/increase of amount
0.25% of L/C value per 3 months
 Minimum—USD 50
b Other amendment USD 50
4 L/C cancellation charges (Trade Financing L/C)
USD 30 (As per Financing
Agreement)
5
Discrepancy/Acceptance Charges (Accepting
the discrepancy)
USD 50
6
Bill Handling Commission (Accepting bill and
processing)
USD 75

119
6.1.2Insurance
Myanma Insurance83
Major kinds of insurance
offered
by Myanma Insurance84
Myanma Insurance, a government economic enter-
prise under the Ministry of Planning and Finance, un-
derwrites the following portfolios in local currency or in
foreign currency.
Myanma Insurance provides the following insurances in which the main services are
from serial No 1 to 5:
1 Life insurance
Government service personnel life insurance
Army personnel life insurance
Public life insurance
Group life insurance
Seamen life insurance
Shore job life insurance
Snakebite life insurance
Sportsmen life insurance
Health insurance
2 Third party liability insur-
ance
3 Marine, aviation and travel
insurance
Marine cargo insurance
Marine hull & machinery insurance
Travel insurance
Foreign tourist travel insurance
4 Fire insurance
In addition to fire insurance, the following disasters can
apply for insurance.
Riot, strike and malicious damage
Earthquake fire and earthquake shock
Explosion
Spontaneous combustion
Storm, Typhoon, Hurricane, Tempest, Cyclone
Flood and inundation
Burglary
War risk
5 Engineer insurance
Contractor’s all risks insurance (CAR)
Erection all risks insurance (EAR)
Electronic equipment insurance (EEI)
Machinery insurance
6 Comprehensive motor in-
surance
7 Liability insurance
Miner’s liability insurance
Third party liability insurance/ Public liability insurance/
Comprehensive general liability insurance
8 Deposit insurance
9 Credit guarantee insurance
10 Reinsurance
83
U Aye Min Thein, Managing Director, Myanma Insurance, MOPF
84
U Lwin Oo, Dy General Manager, Myanma Insurance, Ministry of Planning and Finance
(http://www.mof.gov.mm/en/content/myanma-insurance)

120
11 Other different types of in-
surances
Fidelity insurance
Cash in safe insurance
Cash in transit insurance
Burglary insurance
Personal accident & disease insurance
Workmen’s compensation insurance (WC)
Travel insurance for foreigners
Kind of tra-
vel insur-
ance
Validity
Premium
Benefit
MMK
World tourist
insurance
1 week to
3 months
1 week’s travel 500 1 unit Minimum MMK
500,000 for 1 unit
to Maximum MMK
1,000,000 for 20
units
2 weeks’ travel 1,000 1 unit
2 months’ travel 4,000 1 unit
Foreigners can buy Foreign Tourist Travel Insurance up to 20 Units
Kind of tra-
vel insur-
ance
Premium
Benefit Remark
MMK
Foreign tour-
ist travel in-
surance
1 week’s travel 500 1 unit
MMK 500,000 per
unit
Additional air risk –
MMK 1,000 per
person
Kind of travel
insurance
Premium
Benefit Remark
USD
Foreign tourist
travel insur-
ance
1 week’s travel 2.00 1 unit
USD 2,500 per unit
Additional air risk –
USD 2.00 per person
2 weeks’ travel 2.50 1 unit
4 weeks’ travel 3.00 1 unit
2 months’ travel 4.00 1 unit
3 months’ travel 5.00 1 unit
Reinsurance
Insurances for businesses under foreign investment can be bought from international insur-
ance companies via Myanma Insurance. Myanmar Insurance collects 15% of the amount of
the reinsurance as service commission.
Private insurance companies
Type of insurance
General
insurance
Life insur-
ance
1 First National Insurance Co Ltd  
2 IKBZ Insurance Co Ltd  
3 Young Insurance Global Co Ltd  
4 Grand Guardian Insurance Co Ltd  
5 Global World Insurance Co Ltd  
6 Excellent Fortune Insurance Co Ltd  

121
7 Aung Thitsar Oo Insurance Co Ltd  
8 Ayeyar Myanmar Insurance Co Ltd  
9 Capital Life Insurance Co Ltd — 
10 Citizen Business Insurance Ltd — 
11 Aung Myint Moh Min Insurance Co Ltd — 
The following are the data and information provided by IKBZ Co Ltd which is one of the pri-
vate insurance companies mentioned above:
Insurance services provided by IKBZ85
LIFE ASSURANCE
Four kinds of life assurance
 Public Life Assurance
 Group Life Assurance
 Sportsman Life Assurance
 Snakebite Life Assurance
Public life assurance
Feature:
Public Life Assurance is to safeguard the interests of the insured per-
son’s loved ones in the events of death of himself or herself.
Requirements:
 Age: between 10 – 55 years
 Period of insurance: 5 years/10 years/15 years
 Minimum required period: 5 years
 Minimum insured amount: at least MMK 50,000
 Sum of insured amount: MMK 50,000 to MMK 30,000,000
 Short-term life assurance: 5 – 12 years
 Long-term life assurance: 13 years and above
 Accept this insurance with medical check-up from the clinic approved by the
agency.
 The agency’s rating table can be used to calculate the premium.
 The insured person can pay the premium once in every 3 months or 6
months or 1 year.
Benefits of life insurance:
 Loan
 Surrender value
 Period ending
 Death
Loan:
 When the premium is persistent, that is, when you pay the premium for 2
years continuously for short term life insurance, then you can get a loan with
an interest of 6.25%.
Surrender value:
 When the insured person pays the premium continuously for 2 years for
short-term life insurance and he does not want to keep going the policy or
he has no more condition to keep paying the premium, then the policy will
85
IKBZ Insurance Co Ltd (http://i-kbz.com/insurance/60)

122
come to an end and the agency will give back some amount of the premium
he has put in with the calculation using the agency’s rating table.
Period ending:
 When the policy ends, i.e. the insured period is over,the agency will give
back the whole sum of insured amount as saving.
Death:
 If the insured person is dead, then the beneficiary will receive the insured
amount.
Group life assurance
Feature:
It is a kind of insurance which can be keptby the owners, bosses, em-
ployers or managers of the companies or the business for their work-
ers or employees and also can be kept by the willingness of workers
to recover the damage or the accidents or the death.
Requirements:
 Minimum number of workers for assurance: 5
 Minimum required period: 5 years
 18 to 45 years – accepted with free medical approval
 Over 45 years or sum insured is more than 1 million, accept with medical
checkup.
 Sum insured can be at least MMK 10,000 to at most 5,000,000 for 1 labour.
 Premium: MMK 100 for MMK 10,000
Sportsman life assurance
Feature:
It is a kind of life assurance kept by sport men to recover the injuries
or accidents while training, practicing or within competition.
Requirements:
 Kept by students and sportsmen
 Insured period: 1 year
 Sum insured: MMK 1 million (1 unit) to MMK 5 million (5 units)
 Premium: MMK 5,000 for MMK 1,000,000
 Accept with the exception of medical check-up
Snake bite life assurance
Feature:
It is a kind of life assurance to recover the injuries or deaths caused
by a snake bite.
Requirements:
 No limitation of age for insurance
 Sum insured: MMK 500,000 (1 unit) to MMK 5,000,000 (10 units)
 Premium: MMK 500 for MMK 500,000
 Period of insurance: 1 year

123
HEALTH INSURANCE
Feature:
By keeping health insurance, the cost for taking treatment at a hospit-
al as an in-patient can be saved to some extent.
Requirements:
 It is applicable to Myanmar citizens and expatriates officially residing in
Myanmar. Parents or guardians can buy this insurance for their children from
6 to 18 years of age. Those—aged between 18 and 65—can by this insur-
ance for themselves.
 Premium: MMK 50,000 (1 unit)
 Maximum that can be bought: 5 units
 Period: 1 year
 Benefit: The person insured is entitled to MMK 15,000 per day for a maxi-
mum of 30 days if he/she is hospitalized (for one unit). In case of death from
an accident, the benefit is MMK 1,000,000. In case of death from an accident
while being hospitalized, the benefit including treatment costs is MMK
1,000,000. The amount of benefit depends on the number of units bought.
GENERAL INSURANCE
General insurance
 Fire and peril insurance
 Comprehensive motor insurance
 Cash insurance
— Cash-in-safe insurance
— Cash-in-transit insurance
— Fidelity insurance
 Special travel insurance
Fire and allied perils insurance
Feature:
Life is full of unexpected events and not all of them are pleasant. Nat-
ural calamities such as an earthquake, avalanche, storm or fire can
put human life and property at risk. The company offers the Standard
Fire & allied Perils policy, which will support the person insured in
such trying times. This insurance policy safeguards the client against
the losses that can arise due to a fire and allied perils.
Properties that are covered
The policy covers the following assets based on an agreed value or the market value:
 Building (excluding the value of land)
 Plant and machineries, equipment & accessories
 Stocks (Raw, Finished or In-process Goods and Belongings of Retailer, Who-
lesaler and Manufacturer)

124
 Furniture, Fixtures and Fittings and Other Contents
Exception: Specific Items such as bullion, unset precious stones, curiosity and
work of arts for an amount exceeding MMK 50,000, manuscripts, plans, draw-
ings, securities, obligations or documents, stamps, coins or paper money, che-
ques, books of accounts, computer system records, etc ...
Perils covered
Basic covers
This policy covers various immovable and movable assets mentioned above
against loss or damage due to Fire, Lightning, and Explosion of home-used gas.
Moreover, the following types of losses are covered by standard fire policy:
 Goods spoiled or property damaged by water or other used to extinguish the
fire.
 Pulling down of adjacent premises by the fire brigade in order to prevent the
progress of flame.
 Breakage of goods in the process of their removal from the building where
fire is raging e.g. damage caused by throwing furniture out of window.
 Add-on covers
The client can choose to extend his/her insurance to cover other perils:
 Riot, Strikes and Malicious Damage (RSMD)
 Air Craft Damage
 Impact Damage
 Subsidence and Landslide
 Earth–quake fire and Earth-quake shock
 Explosion
 Spontaneous combustion
 Strom, Cyclone, Tempest, Typhoon, Tornado, Hurricane (SCTTTH)
 Flood and Inundation
 Burglary
 War Risk
Properties that are not covered
Exclusion: Loss of or damage to the property insured directly or indirectly
caused by or in consequence of fire:
 Theft during or after the occurrence of a fire
 Pollution or contamination
 Ionizing radiations and contamination by radioactivity
 Fermentation, natural heating, spontaneous combustion, its undergoing heat-
ing, drying process
 The burning of property by order of any public authority and subterranean fire
 Nuclear weapons material
 Forests, bush, prairie, pampas or jungle and clearing of lands by fire
 Other exclusions as defined in the Policy
Who should take the policy?
Any person/firm/organization/institution who may suffer financial loss in the
event of operation of insurable perils may insure such property under the fire
policy. They may be broadly categorized as under:
1 Owners, joint owners
2 Bailees, lessor, lessee, banks, financial institutions, mortgagors, mortgagees,
pawnee, pawn broker
3 Warehouse keepers, custodians
4 Official receiver or assignee in insolvency proceedings
5 A person in lawful possession (E.g. common carrier/transporter, wharfing,
commission agent, etc …)
6 Trustees, charitable institutions
Premium
Range of Premium Rate: Minimum – 0.13%; Maximum – 3.5%. The premium

125
will be charged depending on :
 The class of building
 The occupation of the building
 The adjoining building of the insured building
 The sum insured
No claim bonus
No claim bonus is a discount on the premium as a bonus for not making a claim
against the policy during preceding year.
 The first year-------------- 0% (No NCB)
 The second year -------- 25%
 The third year------------ 25%
(25% of no claim bonus is fixed throughout the policy terms.)
Payment method
 Premium can be settled by a lump sum payment.
Benefit For total loss
 The insured can obtain compensation up to the amount of sum insured for
total loss of or damage to the property insured.
For partial loss
 Compensation up to the actual loss of the property destroyed by fire or perils
will be paid to the insured.
Changes
In case of a change to be made, the client is to inform the insurance office or
agent if any change occurs during the terms of insurance policy, such as:
 Change of location of the insured property
 Change of ownership of the property insured
 Alternation of the value of the property insured
 Additional add on covers
How to insure?
For insuring any property under the fire insurance policy either manual or online,
the steps to be done is as follows:
1 Filling of proposal form
2 Inspection of the property
3 Payment of premium
4 Issue of Cover note / Policy document in lieu of acceptance of the proposal
For seeking assistance, the client can contact IKBZ or its agents.
How to claim?
 Intimate such loss / damage immediately so that a Competent Surveyor may
be deputed to minimize the loss. IKBZ office or IKBZ agent or the employee
of the company will guide you the steps to be done for claims. You will usual-
ly be required to complete and return a claim form.
 Give an account of all properties damaged or destroyed with estimated
amounts having regard to their values as on the date and place of loss.
 Cooperate with surveyors by providing all the necessary documents for as-
sessment of loss and establishing liability.
 Cooperate with the insurer in all their activities of entering the premises, tak-
ing possession of properties, their examining, sorting, removing or selling to
your account, without prejudice.
 Inform particulars of all other insurances existing on the property at the time
of loss.

126
Comprehensive motor insurance
Feature:
With his/her motorcar insured,the client’s vehicle is protected against
any unforeseen circumstances. The client can be rest assured of has-
sle-free service and street-wise support, backed by authorized work-
shops and end-to-end automated process which ensures fast track
claim settlement.
It helps protect the client, his/her staff, third party properties and
his/her business motor assets (trucks, plants, and other vehicles). It
can also help to protect the client in the event of a motor related law-
suit.
Vehicles that are covered
The Policy covers the following vehicles based on (a) the agreed value or (b) the market val-
ue:
(A) Motor vehicles
1 Private Car
2 Vehicle owned by Embassy, UN and its organizations
3 Commercial Vehicles
4 Hired Vehicles, Touring Vehicles
5 Goods Transport Vehicles
6 Bus, Coache or Taxi
7 Ambulance, Fire engine, Hearse and Vehicle owned by Religious organiza-
tions
8 Any other vehicles registered at Road Transport Authority
(B) Mobile Plants (Crane, Fork -lift, Excavator, Dump Truck, etc...)
(C) Motorcycles
Types of coverage
 Basic covers
Loss or Damage to your vehicle, third party’s property and liability to third par-
ties, in circumstances:
 Collision and overturning
 Fire, Explosion or Lightning
 Malicious Act
 When In Transit (including loading and unloading) by road, rail or inland wa-
terway
 Falling Objects unless caused by flood, storm, or natural disaster
Add-on covers
Vehicle owners can also buy additional covers for other perils by payment of
extra premiums:
Compulsory covers
 Strike, riot and civil commotion (3 days only)
 Wind screen
Optional covers
 Acts of god (Flood, Wind storm, Earthquake, etc…)
 War risk
 Theft, etc...

127
Major Exclusions under this Policy
The following are some of the major exclusions under this Policy. This will en-
sure the client is not put to any kind of inconvenience while making his/her
claim. Any loss/damage to the vehicle and/or its accessories will not be covered
if caused by the following:
 Normal wear, tear and general ageing of the vehicle
 Any consequential loss
 Mechanical or electrical breakdown, failure
 Vehicle being used otherwise than in accordance with limitations as to use
 Damage to / by a person driving the vehicle without a valid license
 Damage to / by a person driving the vehicle under the influence of drugs or
liquor
 Damage to tyres and tubes, unless damaged during an accident
 Loss/damage outside Myanmar
Any person / firm / organization / institution who may suffer financial loss in the
event of operation of insurable perils may insure such vehicle under the Motor
insurance policy. They may be broadly categorized as under:-
1 Owners, joint owners
2 Bailees, lessor, lessee, banks, financial institutions, mortgagors, mortgagees,
pawnee, pawn broker, seller or buyer in hire purchase
3 A person supervising the vehicle or In-charge of the administration depart-
ment in the institution or launch officer or any responsible person.
4 A person in lawful possession e.g. cargo carrier/transporter, commission
agent, etc...
5 Trustees, charitable institutions
6 Any person liable to other vehicle related Insurable Interest
Term of the insurance policy
 Motor insurance Policy is an annual policy generally but renewable each
year. However, the terms can be minimum 3 months or maximum one year.
Before the end of the term of the insurance, the policy can be renewed.
Premium
Range of Premium Rate: Minimum – 0.8%; Maximum – 1.5% on the sum in-
sured. The premium to be charged may vary depending on:
 Usage of vehicle
 Value of vehicle , class of model, type and manufacturing date
 Engine cubic capacity
 Seating capacity
No claim bonus
If you do not make a claim during the Policy period, a No claim bonus (NCB) is
offered on renewals. This discount can go as high as 40% for private vehicle
and 25% for commercial vehicle. NCB will only be allowed provided the Policy is
renewed within one month of the expiry date of the previous policy.
Period of Insurance
% of discount on total premium
Private
Vehicle
Commercial Vehicle
/ Motor Cycle
Preceding year 25% 15%
Preceding 2 consecutive years 30% 20%
Preceding 2 consecutive years 40% 25%
Payment method
 Premium can be settled by lump sum payment.
Benefit
Compensation for the own damage

128
 For the total loss of the insured vehicle; the claim payable is up to the
amount of sum insured of the insured vehicle. For the partial loss of the in-
sured vehicle; the claim payable is up to the total repair cost of the insured
vehicle borne by the insured.
Compensation for the third party liability
a Death benefit
For loss of one life of third party, the maximum claim payable amount is Ks 1
million.
b Injury benefit
Compensation is payable according to the schedules prescribed by the In-
surance Business Supervisory Board.
c Losses or damage of property owned by third property
The claim payable is up to a reasonable cost of repair of the damaged prop-
erty or value of the loss the property borne by insured.
d Towing charges
For motor vehicles: ---------up to Ks 100,000
For motor cycles: ------------ up to Ks 10,000
e Legal expenses
Up to Ks 200,000 for each case.
Maximum amount of third party liability
Maximum amount of Third Party Liability for one event is limited as “Combined
Single Limit” as follows:
– For motor vehicles - limited to maximum amount of Ks 50 million for one
event.
– For motorcycles - limited to maximum amount of Ks 25 million for one event.
Changes
To inform IKBZ office or agent if any change occurs during the terms of insurance pol-
icy. such as:
 Change in ownership of the insured vehicle
 Change for replacement with another vehicle
 Change in major parts, color, etc. of the insured vehicle
 Change in type and usage of insured vehicle
How to insure?
For insuring any vehicle under this policy, either manual or online, the steps to
be done is as follows:
2 Inspection of the vehicle
For seeking assistance, the client can contact IKBZ or its agents.
How to claim?
 Intimate such loss / damage to us immediately so that a competent surveyor
may be deputed to minimize the loss. The IKBZ staff will guide you the steps
to be done for claims.
 In a claim for the accident due to your vehicle (including a third party claim
and an own damage claim) and in a theft claim, report to the police.
 In a claim for the accident due to other vehicles (in a third party liability), must
obtain the insurance details of that vehicle and then report it to the insurer of
that vehicle.
 Cooperate with surveyors by providing all necessary documents for assess-
ment of loss and establishing liability.
 Inform the particulars of all other insurances existing on the property at the
time of loss.

129
Cash insurance
Cash-in-safe insurance
Feature:
The cash-in-safe insurance policies are very much helpful in such un-
desirable situations as burglary or theft. This policy indemnifies the
client against loss of money whilst kept within the premises.
This policy covers cash, bank and currency note, coins, certified che-
ques, money orders, postage cheques, postal cheques, securities and
postage stamps secured in a locked safe or vault/strong room in the
premises of the insured.
Exclusion: Manuscripts, accounts or records
Periods covered
The following types of losses covered by this policy are:
 Burglary, robbery
 Any violent and forcible means
Major exclusions under this policy
 To any loss due to any fraudulent act by the insured or a partner or an em-
ployee (except such acts by a messenger or custodian) discovered within
three working days after the occurrence and in case of dishonest act commit-
ted several times before discovery, the date of discovery is assumed to be
the first day of occurrence.
 To any loss due to forgery, payment of money in any exchange or purchase
or accounting or arithmetical errors or omissions.
 To any loss due to any loss insured by fidelity guarantee.
 To any loss due to war ( whether war be declared or not ), civil war , terror-
ism, strike , riots , civil commotion to a popular rising, rebellion, revolution,
acquisition of property by order of public authority.
 To any loss due to nuclear weapons, radiation or contamination by radio ac-
tivity from any nuclear fuel or from any nuclear waste from the combustions of
nuclear fuel.
 Any loss or damage by fire however caused
 Other exclusions as defined in the policy
event of insurable perils may insure such cash-in-safe under the Policy. They
may be broadly categorized as under:
1 Government agencies
2 Cooperative societies
3 Banks (private as well as state)
4 Private business people and private enterprises
 Cash-in-Safe insurance Policy is issued for one day or up to a year.
Premium
Range of Premium Rate: Minimum – 0.2%; Maximum – 1% on the sum insured.
The premium to be charged may vary depending on:
 Location of building where the money is kept
 Safety measures of the building
 Safety measures concerning the strong room / vault
 Closeness or nearness to security people
 Systematic controls in book-keeping and non-loss situations in the past

130
Payment method
Benefit
The policy covers loss of money from within the locked safe or locked strong
room due to burglary or robbery during working days or holidays will be com-
pensated according to conditions under this Policy.
Changes
Please inform our office or agent if any change occurs during the terms of in-
surance policy, such as:
 Change in amount of sum insured
 Change in location of srong room / vault
 Change in name of custodian / vault keeper (probably changeable within a
year)
How to insure?
For insuring any property under this insurance policy either manual or online,
the steps to be followed are as follows:
2 Inspection of the building / strong room / vault
3 Inspection of relevant documents of custodian
5 Issue of cover note / policy document in lieu of acceptance of the proposal
How to claim?
 Intimate such loss immediately so that a competent surveyor may be de-
puted to minimize the loss. IKBZ office or IKBZ agent or the employee of the
company will guide you the steps to be done for claims.
 Inform immediately to the police
ment of loss.
 Inform the particulars of all other existing insurances at the time of loss.
Cash-in-transit insurance
Feature: The cash-in-transit insurance policies are very much helpful in such
undesirable situations as burglary or theft. This policy indemnifies the
client against loss of money whilst kept during transit.
This policy covers cash, bank and currency note, coins, certified che-
ques, money orders, postage cheques, postal cheques, securities and
postage stamps secured while in transit
Perils covered
The losses of money in transit between the insured's premises and bank or post
office, or other specified places occasioned by the following perils covered by
this Policy are:
 Burglary, robbery
 Any violent and forcible means
Loss of money directly or indirectly caused by:
 Earthquake ,Volcanic eruption, flood, typhoon, tornado, cyclone , hurricane,
Other convulsion of nature or atmospheric disturbance
 War, invasion, Act of Foreign Enemy, hostilities or warlike operations (wheth-
er war be declared or not), mutiny, riot, civil commotion, insurrection, rebel-
lion, revolution , conspiracy, military, naval or usurped power, Martial Law or

131
state of siege
 Other exclusions as defined in the policy
event of insurable perils may insure such cash-in-transit under the Policy. They
may be broadly categorized as under:
 Government agencies
 Cooperative societies
 Banks (private as well as state)
 Private business people and private enterprises
 Cash-in-transit insurance Policy is issued for one day or up to a year.
Premium
Range of Premium Rate: Minimum – 0.017%; Maximum – 0.09 % on the sum
insured. The premium to be charged may vary depending on distance from
Premises to destination. Discount rate can be enjoyed according to the follow-
ings:
 Accompaniment of guards in transit
 Usage of own vehicle in conveying
 Safety of safe-box (kept under lock-and-key or sealed)
 Using public route (must be secured and common)
 Location of destination (should be in major places)
Payment method
Benefit
Any loss of money in transit between the insured's premises and bank or post
office, or other specified places occasioned by Robbery or theft will be compen-
sated according to conditions under this Policy.
Changes
To inform IKBZ or its agents in case of the need to make a change:
 Change in amount of sum insured
 Change in conveying vehicle
 Change in conveying route
How to insure?
For insuring any property under this insurance policy either manual or online,
the steps to be followed are as follows:
2 Inspection of the building/strong room/vault
4 Issue of Cover note/ Policy document in lieu of acceptance of the proposal
How to claim?
 Intimate such loss immediately so that a competent surveyor may be de-
 Inform immediately to the police.
ment of loss.
 Inform the particulars of all other existing similar insurances at the time of
loss.

132
Fidelity insurance
Feature:
Despite the best internal control measures in any corporate activity, mi-
shaps like misappropriation and embezzlements by employees do take
place. Fidelity Insurance Policy protects employers against such exposures.
This insurance is targeted to cover financial losses mentioned in the follow-
ing by employees such as cashiers, finance or sales personnel and other
such employees holding position or trust in your organization.
1 loss of money or money’s worth which is confidently entrusted by
business,
2 loss of money or money’s worth accepted by employees in line of duty
The term “Money” shall be deemed to mean and to include cash and/or any
other financial instrument that is easily convertible into cash.
Foreign currency shall be equivalent to local currency at the prevailing Cen-
tral Bank Mean rate at the time of loss.
Types of coverage
This policy provides coverage against any direct pecuniary loss sustained by the em-
ployer through the following acts committed by his employees in connection with
their occupation and duties.
 Default, remissness
 Fraud, larceny
 Degeneration, dishonesty
 Negligence, embezzlement
 Forgery, fraudulent conversion
Some of the major exclusions under the policy are:
 any fraudulent Claims,
 any loss due to war (whether war be declared or not), Civil war, terrorism,
strike, riots, civil commotion to a popular rising, rebellion, revolution
 any loss due to acts of nature (flood, wind storm, earthquake, etc …)
 other exclusions as defined in the Policy
Types of policies
The cover may be required in respect of a single employee or a group of em-
ployees. There are three types of Policies normally issued by the Insurer for this
clause of business namely “Individual Policy”, “Collective Policy” and “Position
Policy”.
 Individual Policy: This Policy covers and individual for a stated amount.
 Collective Policy: This Policy covers a group of employees. The Insured de-
cides the amount of guarantee required for each individual according to his or
her responsibility and position. A schedule is included in the Policy.
 Position Policy: This Policy covers the amount of sum insured specified
against position irrespective of number of people working in the position. The
policy schedule contains “Positions” rather than the names of individuals,
with the sum insured specified for each position.
event of insurable perils may insure such Fidelity Insurance under the Policy.

133
They may be broadly categorized as under:
 Government agencies
 Cooperative societies
 Banks (private as well as state)
 Private business people and private enterprises
 Fidelity insurance Policy is issued for one day or up to a year.
Premium
Range of Premium Rate: Minimum – 1%; Maximum – 2% on the sum insured.
The premium to be charged may vary depending on types of the following insti-
tution.
 1.0% on sum insured for government enterprise and bank.
 2.0% on sum insured for private owned enterprise and companies.
Payment method
Benefit
This policy covers any direct pecuniary loss sustained by the insured (employ-
er) through acts of fraud, dishonesty, forgery or larceny committed by his em-
ployees in connection with their occupation and duties.
Changes
Please inform our office or agent if any change occurs during the terms
of insurance policy, such as:
 Change of name of employee(s)
 Change of amount of sum insured (probably changeable within a year)
How to insure?
For insuring any property under the fidelity insurance policy either manual or
online, the steps to be done is as follows:
2 Inspection of relevant documents of employee
How to claim?
 Intimate such loss immediately so that a Competent Surveyor may be de-
 Take action or sue the defaulting employee in the case of the “act of infideli-
ty”.
ment of loss.
 Inform the particulars of all other existing similar insurances at the time of
loss.

134
Special travel insurance
Feature:
1 While travelling along the specified route from the beginning till the end
with the vehicle stated in the ticket, the insured will get indemnity for
his/her death/injury directly or indirectly due to the stated vehicle unless
the insured suffers/commits the followings:
 Pre-existing diseases and handicaps
 Insane
 Suicide
 Voluntary act of bodily injury
 Abortion
 Involvement in dangerous/reckless act
 Violation of law to commit a crime
 Usage of illegal drugs
 War, strike, riot and civil commotion
2 The beneficiary will be compensated up to 3,000,000 Kyats upon
the death of the insured and up to 2,400,000 Kyats proportionally upon the
extent of injury occurred to the insured.
3 The beneficiary is required to submit the claim during one year since the
insured’s death and during two years since the injury occurred to the in-
sured.
6.2 BUSINESS SERVICES
There are various individual private companies/entities which are providing lawyer services,
translation and interpretation services, accounting services and business consultancy ser-
vices. The costs mentioned below are those which MSR has interviewed:
6.2.1 Lawyer’s services86
Service fees for trademarks
86
U Myint Lwin (Advocate and Trademarks Agent), U Myint Lwin Law Office
Sr Description
USD
Per trademark/
patent/design
application
1 Registration of per trademark (multi class) per patent (invention,
design) / per design
185
2 Registration of per domain name 185
3 Registration of assignment / record of change of name and ad-
dress of registered per trademark / per patent
185
4 Renewal / re-registration (multi class) 185
5 Publishing / re-publishing of caution notice 170
6 Search (multi class) per trademark 150

135
Service fees for advocate
6.2.2 Accounting services87
Kyu Kyu Win and Associates Services Co Ltd provides the following services:
1 Auditing service
87
Daw Tin Tin Khaing, General Manager, Kyu Kyu Win and Associates Services Co Ltd (Accounting,
Auditing, Financial and Legal Consultancy Services)
Official fee
Stamp duty on power, declaration, registration 45
Expenses
Publishing charges for caution notice in The Voice Weekly Journal (per
1/8 page)
150
Miscellaneous expenses 25
Requirements
1 A power of attorney notarized and legalized up to the Republic of the Union of
Myanmar Embassy / Consulate. If there is no Embassy / Consulate in your country,
the power of attorney may be legalized by the Republic of the Union of Myanmar
Embassy / Consulate any country
2 One Declaration per trademark / patent / application
3 Specimen of the mark (12 copies)
4 Publishing of cautionary notice – one insertion in a local newspaper is our local prac-
tice
Sr Description USD
1 Establishment of a company (local, foreigner) 400
It may take about 3 months to do it.
2 Application for approval of MIC 7,000 – 40,000
It may take about 10 months to get approval.
3 Signing contract for leased land 200
4 Signing contract for joint venture in Yangon 1,000
5
Signing contract for joint venture in other cities rather than Yan-
gon
Depends on the distance
1,000 – 5,000
6 Application for business license 300
7
Preparing various contract and checking if written contracts are
according to existing laws in Myanmar. (USD 500 per page)
1,000 – 15,000
8
Doing works related to the government offices on behalf of the
company
1,000 per year by
contract

136
2 Accounting service
3 Tax consulting service
4 Financial and legal consulting service
5 Business registration and incorporation service
The company provides auditing and accounting service for the investors with the following
charges.
Fees for auditing and accounting service
Type of company USD
Newly formed company with zero or less business activities 1,000 – 2,000
Medium size company with some business activities 3,000 – 5,000
Big size company with many business activities 5,000 – 10,000
The service fees for auditing and accounting services are nearly the same. But, the investors
need to pay separately for the two services.
6.2.3 Translators/interpreters
Translation and interpretation fees vary, depending on the individual service providers. The
following are the fees provided by Myanmar Translation Co Ltd:
Service Fee
English-Myanmar88
Translation fees
Between English and Myanmar (Including
editing and proof-reading)
USD 15 per 450-500
words
Interpretation fees
Simultaneous interpretation (between Eng-
lish and Myanmar)
USD 400 per day
Consecutive interpretation USD 300 per day
If the location is outside of Yangon, the service user needs to pay addition fees for trans-
portation, meal and accommodation for the interpreter.
Japanese-Myanmar89
Translation fees
From Myanmar to Japanese MMK 20 per word
From Japanese to Myanmar USD 20–50 per page
Interpretation fees Between Japanese and Myanmar USD 200 – 300 per day
If the location is outside of Yangon, the service user needs to pay addition fees for trans-
portation, meal and accommodation for the interpreter.
6.2.4 Business consultancy
Service fees for consultant90
88
Ma Khaing Zar, Translation Section, Ma Kyaw Ohnmar, Interpretation Section, Myanmar Translation Co Ltd
89
U Set Paing, Founder of Myanmar Erin Group
90
U Myint Lwin (Advocate and Trademarks Agent), U Myint Lwin Law Office
Sr Description USD per hour
1 Senior level for a consultant (Lawyer) 500 per hour

137
Financial and legal counselling91
Investors need to pay for the other related costs for business registration and incorporation.
6.3 ENGINEERING SERVICES
6.3.1 Environment (EIA/SIA)92
A business company, be it local and foreign, has to contact a research agency in Myanmar
to do environmental impact assessment (EIA) or initial environmental examination (IEE) or
environmental management plan (EMP).
The investor has to ask two questions first:
1 Is the project (construction of buildings or doing operations, eg mining) he/she
plans to undertake needed to have Environmental Impact Assessment conducted?
2 If yes, what level of assessment should be conducted of the two levels—(1)
EIA/SIA or (2) IEE?
To be able to acquire answers to these questions, the business person can visit the ECD
website(www.ecd.gov.mm) or contact direct to it. After getting a decisive answer as to the
level of assessment to be conducted, the businessman is to acquire services from one of the
research agencies in Myanmar. According to the Ministry of Natural Resources and Envi-
ronmental Conservation (MNREC), as of July 25, 2016, there are 42 agencies and 117 indi-
viduals that have submitted application forms to ECD and the department is now planning to
issue registration license. ECD accepted project proposals for EIA at Nay Pyi Taw from Oc-
tober 2011 to December 2015. Starting from December 2015, ECD has sent its two repre-
sentatives to MIC to serve as One Stop Service (OSS). These representatives attend Project
Assessment Team Meeting with other ministries concerned.
The research agency has to follow guidelines in the EIA Procedures issued by MNREC in its
Notification No 616/2015, dated December 29, 2015. The key government entity is the Envi-
ronmental Conservation Department (ECD) under MNREC.
Difference between EIA/SIA and IEE93
There are specifications set by ECD to differentiate between IEE and EIA/SIA. The following
91
Daw Tin Tin Khaing, General Manager, Kyu Kyu Win and Associates Services Co Ltd (Accounting,
Auditing, Financial and Legal Consultancy Services)
92
U Tin Than, Head of EIA/SIA Department, Myanmar Survey Research
93
Dr San Oo, Director, Environmental Conservation Department, MNREC
2 Junior level for a consultant (Lawyer) 300 per hour
3 Senior level for a consultant (non-lawyer) 200 per hour
4 Junior level for a consultant (non-lawyer) 100 per hour
Sr Description USD per hour
1 Tax consulting, financial and legal consulting services 200 per hour
2 Business registration and incorporation service 3,000 per hour

138
is a size specification in hydro-electric power project that enables determination of IEE or
EIA. In other words, IEE type business has lesser environmental impacts than EIA type.
Rules for EIA related services are:
1. IEE and EMP services can be done by professional staffs of the company, the Envi-
ronmental specialist who has close relation with the company and other specialists
from outside of company.
2. EIA can only be done by Third Party—Research Agencies
Regarding EIA license, the department is planning to issue license for the agencies and indi-
viduals who are currently providing EIA services. But, it may take time. Currently, the de-
partment is preparing to issue transitional certificates for agencies and individuals.
Steps to be taken before conducting an EIA
Process before EIA/SIA assessment
1 The research agency can be selected on a tender basis or on negotiation basis.
2 Whether it is the invitation of tenders from multiple research agencies or the re-
quest for a proposal from a particular research agency, the following data and in-
formation are to be mentioned.
— Project objectives
— Project background
— Project description
— Project size and cost
— Project site (with site map – coordinates)
— Project plan
— Project owner (project proponent)
3 Upon receiving terms of reference (specifications of data and information and other
requirements), the research agency submits a proposal in which it mentions the re-
search objective, scope of work, research methodology, timeline and payment and
terms.
4 The businessman assesses and selects a research agency (if it is on a tender ba-
sis) and sends feedback to the research agency. Negotiations have to be held on
the contents in the pro-
posal before entering in-
to a contract on conduct-
ing the EIA/SIA.
5 If all the contents in the
proposal are mutually
agreed, a contract is
made between the two
parties and assessment
work starts.
6 Upon receiving the final
assessment report from
the research agency, the
businessman has to
gives feedback on the
report. If the report is ap-
proved by the business-
man, it is submitted to
the Directorate of In-
vestment and Company

139
Administration under the Ministry of Planning and Finance.
Process on completion of the EIA/SIA Report
1 EIA/SIA Final Report is to be submitted to DICA under the Ministry of Planning and
Finance.
2 DICA convenes a
proposal assessment
meeting, participated
by the Ministries con-
cerned including ECD
under the Ministry of
Natural Resources
and Environmental
Conservation
3 If the meeting deems
that the report is still
not perfect, ECD asks
the research agency
to make amendments
to the report through
the company which
has submitted the
application for estab-
lishing a company.
4 If the report is accepted by ECD, it issues a recommendation letter to the applicant
company.
5 The company then submits the recommendation letter to DICA which checks all the
necessary documents submitted by the applicant and forwards them to MIC.
6 It takes around 90 days from the submission of the Final Report to the DICA’s
submission of necessary documents to MIC.
Costs for conducting EIA/SIA
The amount of the fee charged by a research agency depends on:
 Travelling: The distance between Yangon (the location of research agency) and
the project site
 The extent of work:Depending on the kind of industry, the research agency needs
to acquire the input of an expert or experts on the related field (eg hydro power
generation, chemicals, mining etc) to be able to assess the impacts during the im-
plementation period and the operation period, and formulate Environmental Man-
agement Plan (EMP) to alleviate the impacts.
 Lab tests:Services for measuring soil quality, water quality and air quality before
the implementation period. Prices differ according to the number of samples and
the frequency of taking samples – open season, rainy season, cool season.
The tasks of a research agency
1 Literature review/secondary data collection
2 Travelling between Yangon and destination city and within destination city. The fre-
quency of travelling to the site can be one to three – four.
3 Observation of the site according to criteria – flora and fauna, landscape change, etc

140
4 Study of the industry to ascertain the possible impacts (with the aid of an ex-
pert/engineer)
5 Taking samples of soil, water and air for lab tests
6 Interviews with neighbours—families, monasteries, associations, etc
7 Interviews with key informants—local administrator, school head, health-care person,
midwife, etc
8 Public Consultation Meeting (PCM)—attended by local authorities, departmental offi-
cials and local elders, etc.
9 Compiling the report
Depending on the level of assessment and the size of the project, research fees range from
minimum USD 20,000 or less to maximum USD 100,000 or more. The items for which the
fees are charged vary and depend on the individual research agencies. Hence, the fees
cannot be mentioned accurately.
ECD does not fix the costs for conducting environmental impact assessment (EIA) or initial
environmental examination (IEE) or environmental management programme (EMP).
The following is a sample breakdown of the service fee charged by a research agency.
Sr Description Fee in USD
1 Literature review/secondary data collection —
2 Travel cost (one time) 200 – 500
3 Observation of the site —
4 Engagement of an expert/engineer 500 – 1,000
5 (a) Lab test – soil (nutrient) (per sample) 50 – 100
(b) Lab test – soil (heavy metal (per sample) (per sample) 50 – 100
(c) Lab test – water (per sample) (per sample) 150 – 200
(d) Lab test – air (24 hours) 800 – 1,000
6 Interviews with neighbours —
7 Interviews with key informants —
8 Public consultation meeting —
9 Data analysis and compilation of the report 1,500 – 10,000
NOTES:
1 The amount of the fee for secondary data depends on the research agency.
2 Travelling can be more than one time.
3 The amount of the fee for observation of the site depends on the research agency. In observing the site,
sometimes zoologists and botanists may have to be engaged.
4 The amount of the honorarium for the expert depends on the workload.
5 Samples can be more than one.
6 The amount of the fee for interviewing neighbours depends on the research agency.
7 The amount of the fee for interviewing key informants depends on the research agency.
8 The amount of the fee for holding the PCM depends on the research agency.
9 The amount of the fee for report compilation depends on the industry.
Assuming that the total cost of all the fees is USD 50,000, there will be a research agency
fee, a percentage calculated on the total and commercial tax 5%, calculated on the sum of
the total fee plus agency fee.
The total of all fees 50,000
 Agency fee (10%) 5,000
Commercial tax (5%) on the sum of the total & agency fee 2,750
Grand total  57,750
(In words: Fifty-seven thousand, seven hundred and fifty United States dollars only)

141
6.3.2Inspection of building94
Inspection of new buildings is conducted by Yangon City Development Committee and two
committees as mentioned below:
Inspection carried out by:
1 to 8½ storeys YCDC
9 to 12 ½ storeys High-rise Building Inspection Committee
13 storeys and above
Committee for Quality Control of High-rise Building
Construction Projects
Required documents for Building Completion Certificate (BCC)
Under 3 ½ storeyed If above 4 storeyed (Additional)
 Department application form
 Recommendation of complete tax of
Home Revenue

Copy of the applicant’s National Regis-
tration Card (NRC)
 Front, back and both sides photos of ex-
isting building and photo of electric me-
ter, water motor, sewage existing
 Copy of building permit
 Recommendation of Engineering Dept
(Water and Sanitation)
 Copy of the receipt of inspection fee
 Recommendation of Engineering Dept
(Road and Bridge)
 Log Book

Receipt of purchased bin from the Envi-
ronmental Conservation and Cleansing
Department
 Recommendation of Fire Department
 Theodolite Reading for building inclina-
tion
 Recommendation of Appraiser
Permit inspection fee
MMK
 Inspection fee
Residential ------------------------- 18 per sq-ft
 Commercial ----------------------- 36 per sq-ft
 Fine for construction without permit
Residential ------------------------- 500 per sq-ft
 Commercial ----------------------- 2,500 per sq-ft
 Extension permit fee
 25% of permit inspection fee
BCC inspection fee
MMK
 Inspection fee
94
U Kyaw Tha Sein, Deputy Chief Engineer, Engineering Department (Building), YCDC

142
 25% of permit inspection fee
 Fine for premature usage of the building
Residential ------------------------- 120,000 per unit
 Commercial ----------------------- 240,000 per unit
 Fine for exceed area 15,000 per sq-ft
6.3.3Inspection of fire prevention95
Requirements for construction of high-rise buildings
1 If a private individual or a construction businessman plans to construct a high-rise
building, he has to obtain the paper on “Fire safety inspection and advice” from the
Fire Services Department (FSD).
2 If asked, the FSD will issue the Form for Fire Safety Inspection and Advice.
3 The applicant is to prepare a Case File with the file cover with the application form
issued by the FSD, together with the following documents, and submit it to the
FSD.
(A) A copy of the blueprint of the building to be constructed and the following are
to be included in the form.
(1) The map indicating the location of the building to be constructed (layout
plan)
(2) The aerial view of the building
(3) The front view of the building
(4) The back view of the building
(5) The right side view of the building
(6) The left side view of the building
(7) The image showing the height and floors of the building
(8) The image showing the main staircases
(9) The image showing the main door and windows and their measure-
ments
(10) The image showing emergency fire staircase
(11) The image showing the plan for installation of fire security systems
(B) A copy of the National Registration Card of the applicant or the proxy (repre-
sentative)
(C) A copy of the map and land history
(D) General Power if the person is representative
4 Having the applicant do a presentation for obtaining the fire safety inspection and
advice document for the construction of a building, 8 floors and above, whether
payment has been made to the government or not.
5 If the presentation is qualified, payment has to be made to the government and the
Advice Letter is issued to the applicant.
6 On completion of the building, the applicant has to submit an already formatted ap-
plication to the FSD so that SFD can inspect the building on site and issue the Fire
Safety Certificate.
7 Fire Safety Certificate is issued to the applicant whose building is in conformity with
the document on fire safety inspection and advice.
95
Daw Thein Kyi, Assistant Director,Fire Services Department, Head Office, Yangon

143
Service fees for fire safety inspection
The fees for fire safety inspection have been fixed for both foreign and domestic investors
with effect from June 1, 2014:
Group Sr State/Region Unit
Downtown
wards
Outside
downtown
areas
MMK
Group 1
1 NPT Council Region
Per sq-meter 1,000 5002 Yangon Region
3 Mandalay Region
Group 2
1 Sagaing Region
Per sq-meter 500 200
2 Tanintharyi Region
3 Bago Region
4 Magwe Region
5 Ayeyarwaddy Region
Group 3
1 Kachin State
Per sq-meter 200 100
2 Kayah State
3 Kayin State
4 Chin State
5 Mon State
6 Rakhine State
7 Shan State
Buildings on which 100% fee will be collected
Economic build-
ings:
Offices where records and statistics are kept
Buildings where vocational or services industries are carried out
Examples:
Ban, hospitals, clinics, aviation control towers, univer-
sities and colleges, post offices, printing presses,
motorcar showrooms, etc
Mechanical and
handicraft build-
ings:
Buildings where goods are assembled or detached, manufactured,
finished, invented, packaged and repaired
Examples:
Factories where vehicles of all kinds are manufac-
tured, foodstuff factories, electronics factories, mining,
etc
Buildings prone to
danger:
Buildings where goods physically and mentally detrimental are
stored, manufactured and used.
Examples:
Storage of firecrackers, storage of chemicals which
are explosive, etc
Commercial build-
ings:
Buildings where exhibitions are held, goods are traded and goods
for sale are stored.
Examples:
Department stores, markets, showrooms, re-
tail/wholesale shops, etc
Buildings where
many people stay:
Buildings where people stay with the purpose of sleeping in.
Examples:
Recreation centres, hotels, motels, apartments, mo-
nasteries, nunneries, dormitories and residential build-
ings
Buildings where
goods are stored
(Warehouses)
Buildings where goods for business use, not dangerous goods, are
stored
Examples:
Hangars, furniture warehouses, automobile services,
car parking lots, etc

144
Buildings where many people are gathered for the purpose of serving as aplace for rest and recreation, en-
joying foods, travellers’ waiting place and social and religious matters. Examples: Cinemas, music halls,
reception halls, restaurants, dancing theatres, amusement parks, stadiums, parking place for transportation
vehicles
Educational build-
ings:
Buildings where six or more students can be accommodated for the
purpose of educational teaching and less than 100 persons can be
accommodated for religious teaching and where there can be nurtur-
ing, caring and supervisions are undertaken. Also included are build-
ings where more than 5 children of older than 2.5 years of age can be
taught, cared for and supervised.
Examples: —
Buildings for
training and car-
ing for:
Buildings for training and caring for are those where medical treat-
ment is given to persons with physical limitations such as health or
age; people are arrested and detained for their sentences; and the
freedom of residents are confined.
Examples:
Training schools, rehabilitation centres, centres
for caring for people
Buildings for gen-
eral purposes:
Buildings are those which are not accurately categorized for the use
as residence
Examples:
Buildings for livestock breeding, personal car ga-
rages, storage tan, towers, green houses, etc
Department of Industrial Supervision and Inspection (DISI) under the Ministry of Industry
has four main responsibilities:
1 Industrial registration
2 Boiler inspection
3 Electricity inspection
4 SME development
6.3.4Industrial registration96
Documents needed for industrial registration
1 MIC Permit
2 Licenses from Ministries concerned
3 EIA, SIA Report
4 Factory Design
5 Installed machine design
6 Production technology
7 Environmental protection plan
8 Product quality
9 Quality of raw material
10 Sewage system
11 No of products
12 Marketing plan
13 Human resources (Foreign and local)
96
U Soe Moe Kyaw, Deputy DG, Department of Industrial Supervision and Inspection (DISI), Ministry of Industry

145
According to Private Industrial Law 1990, there are three types—large, medium, and small
industries. The sizes of private industries are categorized as follows:
Sr Size
No of em-
ployees
Power
(HP)
Capital outlay
(MMK in millions)
Production
value(MMK in
millions)
1 Small ≤ 50 ≤ 25 ≤ 1 ≤ 2.5
2 Medium > 50 to ≤100 > 25 to ≤ 50 > 1 to ≤5 > 2.5 to ≤ 10
3 Large > 100 > 50 > 5 > 10
Cost for industrial registration
Costs for registration of the above industries are:
Categories
Industry
Large Medium Small
Registration 50,000 25,000 12,000
Extension 40,000 20,000 10,000
Changes 50,000 25,000 12,000
Penalty 20,000 10,000 5,000
6.3.5Inspection of electricity97
Electrical Inspection Department is responsible for electricity inspection, escalator and eleva-
tor inspection, and inspection of electrical devices, inspection of substation and electrician
training.
Cost for inspection of electricity
Documents needed for electricity inspection
1 Company or corporate name
2 Location for electricity installation
General costsfor electricity inspection of building vary according to usage of electricity by the
devices, size, area and number of storeys of the building. The average costs for 2-storey
building is round about MMK 30,000—which means they put the tester to 60 points (60 x
MMK 500 = MMK 30,000)
Costs for electricity inspection of factory vary according to the usage of electricity by the ma-
chines installed, size and area of the factory. The average costs for a factory is between
MMK 50,000 – MMK 100,000.
Procedure electricity installation98
1 The person who wishes to install electricity is to submit the application to the
MEPE99
Township Manager, according to the transformer capacity, together with
other documents—evidence of ownership, National Registration Card, the registra-
97
U Khin Shwe, Director of Electrical Inspection Department, Ministry of Industry
98
Interview with Yangon Electricity Supply Corporation (YESC)
99
Myanma Electric Power Enterprise
According to the government official interviewed, the inspectors charge
MMK 500 for every point to which the tester is put.

146
tion of household members, the list of loads, the guarantee about the transformer,
etc.
2 The Township Manager Office has to prepare complete set of case documents in-
cluding the facts such as branch power station or feeder which will supply electrici-
ty, the strength of loads of 11/6.6 kV feeder, conductor size, CT ratio, technical da-
ta, location map (GPS point), etc and submit the case to the District MEPE Office.
3 The District Office scrutinizes the documents and submit them to the Technology
Committee meeting of the YESC.
4 The Technology Committee meeting checks the balance of the electricity supplied
and the loads and the feasibility of connecting power and makes decisions.
5 The Committee meeting permits supply of electricity if the transformer, under 1,000
kVA, can handle the loads. The cases above 1,000 kVA are to be submitted to the
Management Committee Meeting, and then to Business-related Management
Committee of the Ministry of Electricity and Energy, which makes the final decision
for permits.
6 After receiving permit, the applicant has to proceed with the transformer installation
for which he has to pay infrastructure/administration fee, supervision fee, meter de-
posits, etc.
7 After the installation of transformer, the applicant has to ask for the CT Meter to be
used with the transformer, by applying toMaterialPlanning Department of the YESC
(Head Office) through the Township and District Offices.
8 The Township Office Manager has to inform the Electricity Inspection (EI) Depart-
ment of the Ministry of Industry after the transformer and CT meterinstallation. After
the EI, the EI Department issues a certificate after necessary changes in the instal-
lation, if any.
9 For transformers under 1,000 kVA, for which LT meter has been installed, EI con-
ducted and necessary fees paid, the respective Township/District Office starts to
distribute power.
10 In the case of the above-1,000-kVA transformer, to be used with HT meter, specifi-
cations of HT meter, PT and CT are to be submitted to the YESC (Head Office).
The devices have to be sent to the Electricity Test and Inspection Department (Test
Lab). If the Test Lab approves them, the applicant has to proceed with the installa-
tion of HT meter, conducting EI and paying in necessary fees. Afterwards, he has
to apply to the YESC (Head Office), through the Township/District Office, for elec-
tricity distribution. After obtaining approval from the Management Committee meet-
ing of the YESC has approved, permits for electricity distribution and meter use.
6.3.6Inspection of escalator and elevator
Documents needed for escalator inspection
1 Licenses from related City Development Committee
2 Location map of escalator in the building
3 Drawing form
4 Structure recommendation
5 Specifications of escalator
6 Quality certificate of engineers who is the focal person for escalator installation
7 European standard certificate of steel wire
Documents needed for elevator inspection
1 Licenses from related City Development Committee
2 Location map of elevator in the building
3 Drawing form
4 Recommendation for the foundation and structure of elevator
5 Specifications of elevator

147
6 Quality certificate of elevator
7 Quality certificate of engineers who is the focal person for escalator installation
8 European standard certificate of steel wire
Cost for inspection of elevator and escalator
Category Cost (MMK)
Passenger 30,500
Cargo 90,500
Commercial 40,500
6.3.7Inspection of boiler
Boiler Inspection Department is responsible for registration and inspection of boilers.
Cost for inspection of boiler
The investors need to register new boiler at boiler inspection department. The department
then issues a 1-year license and does the inspection services. The documents needed and
fees for boiler inspection are as follows:
Documents needed for boiler registration
1 Inspecting authority’s certificates of inspection during construction
2 Constructor’s certificates of Manufacture and Test
3 Material certificates (Chemical & Physical properties)
4 Detail drawing of new boiler
5 Radiographic examination results for welded seams
6 Heat treatment test results
7 Maker’s stamp (Name Plate)
8 Plan of boiler and steam pipe
Sr
Surface area
(square meter)
Registration
fees
Annual fees
1 Up to 5 30,000 20,000
2 5 to 10 40,000 30,000
3 10 to 30 50,000 40,000
4 30 to 50 60,000 50,000
5 50 to 70 70,000 60,000
6 70 to 90 80,000 70,000
7 90 to 110 100,000 80,000
8 110 to 200 120,000 100,000
9 Over 200 150,000 150,000
6.3.8Registration of small and medium enterprises
The costs for SME registration is not fixed yet. However, the department will charge for SME
registration round about MMK 20,000.

148
6.4 MISSION COSTS
6.4.1 Hotel room rates100
Townships in Yangon Region
100
ROOM RAES: https://www.expedia.com/Hotel-
Search#rfrrid=TG.LP.SeeAllHotels&regionId=2986&destination=Yangon
SIX DOWNTOWN
TOWNSHIPS
A Botataung Township
B Seikkan Township
C Kyauktada Township
D Pabedan Township
E Latha Township
F Lanmadaw Township

149
Rating methodology and room rates101
In the following listing, star ratings were taken from the Yangon Hotel Directo-
ry 2015 of the Ministry of Hotels and Tourism, and the hotel room rates per
double-room from www.expedia.com (accessed in November 2016).The star
levels of the hotels are rated, based on the facilities they provide.
Hotels in downtown Yangon Rating USD
1 Kyauktada Township
Strand Hotel
5 ----92 Strand Road, Kyauktada Township, Yangon.
Tel: +95 1 243377, 243333 Email: info@hotelthestrand.com
Hotel K Yangon
— 60190/194 Pansodan Street, Kyauktada Township, Yangon.
Tel: +95 1 373904 Email: info@hotelk.asia
Asia Plaza Hotel
— 65277 Bogyoke Aung San Road, Kyauktada Township, Yangon.
Tel: +95 1 391071 —
Hotel at Yangon Heritage
— 60184/186 Sule Pagoda Road, Kyauktada Township, Yangon.
Tel:+95 1 398262 Email: contact@hotelyangonheritage.com
2 Pabedan Township
Sule Shangri-La Yangon
4 172223 Sule Pagoda Road, Pabedan Township, Yangon.
Tel: +95 1 242828 Email: ssyn@shangri-la.com
Meeyahta International Hotel
4 ----Corner of Bogyoke Aung San Road and Sule Pagoda Road, Pabedan
Township, Yangon.
101
HOTEL STAR-RAITING: Yangon Hotel Directory, 2015, Ministry of Hotels and Tourism
1 Kyauktada
2 Pabedan
3 Latha
4 Lanmadaw
5 Dagon
6 Ahlone
7 Kyimyindaing
8 Sanchaung
9 Kamayut
10 Bahan
11 M. Taungnyunt
12 Tamwe
13 Thingangyun
14 Botataung
15 Pazundaung

150
Tel: +95 1 256355 Email: —
Clover City Center Plus
— 59299, 32
nd
Street (Upper Block), Pabedan Township, Yangon.
Tel: +95 1 377975 —
Clover City Center
— 50217, 32
nd
Street (Upper Block), Pabedan Township, Yangon.
Tel: +95 1 377720 Email: info@cloverhotelsgroup.com
3 Latha Township
Sky Hotel
— 4358/60 Sin Oh Dan Street, Latha Township, Yangon.
Tel: +95 9 43098888 —
Hotel Grand United (Chinatown)
— 49621 Maha Bandoola Road (Corner of Bo Ywe St), Latha, Yangon.
Tel: +95 1 372256 —
20
th
Street Hostel
— 1623, 20
th
Street (Lower Block), Latha Township, Yangon.
Tel:+95 1 251931 Email: -
4 Lanmadaw Township
Best Western Chinatown Hotel
— 70127-137 Anawrahta Road (Corner of Lanmadaw St), Yangon.
Tel: +95 1 251080 —
Hotel Esta
— 49
19/20 Bogyoke Aung San Street, Bahosi Compound, Landamaw Town-
ship, Yangon
Tel:+95 1 223701 —
Family Treasure Yangon
— 2793, 13
th
Street (Btw: Anawrahta St and Maha Bandoola St), Lanmadaw
Tel: +95 1 228383 —
Panda Hotel
— 55
205 Min Ye Kyaw Swa Road (Corner of Wadan St), Lanmadaw Township,
Yangon
Tel: +95 1 212850 —
Diamond Crown Hotel
— 56142-D Min Ye Kyaw Swa Street, Lanmadaw Township, Yangon.
Tel:+95 1 2300136 —
The RGN City Lodge
— 50142-C Min Ye Kyaw Swa Street, Lanmadaw Township, Yangon.
Tel: +95 1 2300150 Email: info@rgncitylodge.com
5 Dagon Township
Belmond Governor’s Residence
— 59735 Taw Win Road, Dagon Township, Yangon.
Tel: +95 1 229860 Email: reservations.tgr@belmond.com
Parkroyal Yangon
5 15133 Alanpya Phaya Road, Dagon Township, Yangon.
Tel: +95 1 250388 Email: enquiry.prygn@parkroyalhotels.com
Summit Parkview
4 98350 Ahlone Road, Dagon Township, Yangon.
Tel: +95 1 211888 Email: summit@summityangon.com.mm
Yuzana Garden Hotel
— 6144 Alanpya Pagoda Road, Dagon Township, Yangon.

151
Tel: +95 1 248941 —
Alfa Hotel
— 8541 Nawadei Street, Yaw Mingyi Quarter, Dagon Township, Yangon.
Tel: +95 1 377960 Email: alfahotelyangon@gmail.com
Pansea Hotel
4 —33 Tawwin Road, Dagon Township, Yangon.
Tel: +95 1 229862 —
Yangon International Hotel
3 —330 Ahlone Road, Dagon Township, Yangon.
Tel: +95 1 533128~9 —
6 Ahlone Township
Hotel Grand United (Ahlone Branch)
— 4835 Min Ye Kyaw Swa Road, Ahlone Township, Yangon.
Tel: +95 1 218061 Email: grandunited.ahlone@gmail.com
7 Kyimyindaing Township
Grace Treasure Hotel
— 2843/44/45 Strand Road, Kyimyindaing Township, Yangon.
Tel: +95 1 226027 Email: gracetreasurehotel@gmail.com
8 Sanchaung Township
Jasmine Palace Hotel
— 113341 Pyay Road, Sanchaung Township, Yangon.
Tel: +95 1 2304402 —
Royal Khattar Hotel
— 5213 Khattar Street, Sanchaung Township, Yangon.
Tel: +95 1 534992 —
Hotel Windsor
— 3631 Shin Saw Pu Road, Sanchaung Township, Yangon.
Tel:+95 1 510037 Email: hotelwindsor31@gmail.com
9 Kamayut Township
Novotel Yangon Max
— 130459 Pyay Road, Kamayut Township, Yangon.
Tel: +95 1 2305858 —
Hotel Inya
— 5724-A Inya Road, Kamayut Township, Yangon.
Tel: +95 1 502506 —
Summer Palace Hotel
— 57No 437 Pyay Road, Kamayut Township, Yangon.
Tel: +95 1 527211 Email: sphmyanmar@gmail.com
10 Bahan Township
Melia Yangon
— 137192 Kaba Aye Pagoda Road, Bahan Township, Yangon.
Tel: +95 1 9345002 —
Merchant Art Boutique Hotel
— 5967/71 New Yedashe Street, Bahan Township, Yangon.
Tel: +95 1 549442 —

152
Savoy Hotel Yangon
3 280129 Dhamma Zedi Road, Bahan Township, Yangon.
Tel: +95 1 526289 —
Clover Suites Royal Lake Yangon
— 7510 Nga Htat Gyi Pagoda Street, Bahan Township, Yangon.
Tel:+95 9 5108703 —
Cherry Hills Hotel
— 112520/4-A Kaba Aye Pagoda Road, Bahan Township, Yangon.
Tel: +95 1 559722 —
Hotel M
— 8729 Kanbawza Avenue Street, Bahan Township, Yangon.
Tel: +95 9 252988867 —
Clover Hotel
— 577A Wingaba Street, Bahan Township, Yangon.
Tel: +95 1 430245 —
Pleasant View Hotel
— 55155 West Shwe Gon Taing Street, Bahan Township, Yangon.
Tel: +95 1 552657 —
Sky View Hotel Yangon
— 50139 Dhamma Zedi Road, Bahan Township, Yangon.
Tel: +95 1 527037 —
Excel Treasure Hotel
— 40520 Kaba Aye Pagoda Road, Shwegondaing, Bahan Township, Yangon.
Tel:+95 1 559150 —
Hotel Lavender
— 5655 Yedashe Old Street, Bahan Township, Yangon.
Tel: +95 1 543436 —
Golden Butterfly Hotel
— 9812 Komin Kochin Road, Bo Cho Ward 1, Bahan Township, Yangon.
Tel: +95 1 541978 —
Yuzana Hotel
— 66130 Shwegondine Road, Bahan Township, Yangon.
Tel: +95 1 549600 —
Excel Palace Hotel
— 3525 D-1 New University Avenue, Bahan Township, Yangon.
Tel: +95 1 556601 —
Goodliffe Guest House
— 4644B Saya San Road, Bahan Township, Yangon.
Tel: +95 1 541275 —
Kaung Lay Inn
— 2275-B Moe Ma Khan Lane, Bahan Township, Yangon.
Tel:+95 1 548167 Email: kaunglayinn@gmail.com
11 Mingala Taungnyunt Township
Kandawgyi Palace Hotel Yangon
5 160Kan Yeik Tha Road, Mingala Taungnyunt Township, Yangon.
Tel: +95 1 249255 reservations@kandawgyipalace-hotel.com
Rose Garden Hotel
— 103171 Upper Pansodan Road, Mingala Taungnyunt Township, Yangon.
Tel:+95 1 371992 Email: info@theroseyangon.com
Esperado Lake View Hotel
— 10123 U Aung Myat Street, Mingala Taungnyunt Township, Yangon.
Tel: +95 1 8619486 Email: info@hotelesperado.com

153
Yuzana Garden Hotel
3 —44 Alanpya Pagoda Road, Mingala Taungnyunt Township, Yangon.
Tel:+95 1 248940 Email: —
12 Tamwe Township
Chatrium Hotel Royal Lake Yangon
5 14640 Natmauk Road, Tamwe Township, Yangon.
Tel: +95 1 544 500 Email: info.chry@chatrium.com
Best Western Green Hill Hotel
— 7312 Pho Sein Road, Tamwe Township, Yangon.
Tel: +95 1 209299 Email: reservation@greenhillhotel.com.mm
Sky Star Hotel
— 12051/B/1 East Horse Race Course Road, Tamwe Township, Yangon.
Tel: +95 1 8604225 —
Hotel YNO
— 24791/792 Zeya Thukha Street, Myitta Nyunt Quarter, Tamwe, Yangon.
Tel: +95 1 546152 Email: hotelyno.ygn@gmail.com
Green Leaf Hotel
— 3627 U Chit Maung Housing Estate, U Chit Maung Road, Tamwe, Yangon.
Tel: +95 1 8603851 Email: gleafreservation@gmail.com
13 Thingangyun Township
Myanmar Sports Hotel
— 37Laydauntkan Road, Thuwunna Soccer Stadium, Thingangyun, Yangon.
Tel: +95 1 560145 —
Mother’s Home Motel
— 32F-10 May Khan Housing, Laydauntkan Road, Thingangyun, Yangon
Tel: +95 1 203500 —
Asian Smile Hotel
— 46324 Than Thumar Road, Thuwunna, Thingangyun Township, Yangon.
Tel: +95 1 856 3664 Email: asiansmilehotel@gmail.com
14 Botataung Township
Vintage Luxury Yacht Hotel
— 676 Botataung Jetty, Botataung Township, Yangon.
Tel: +95 9 250846974 —
Grand Laurel Hotel
— 55153/159 Bogyoke Aung San Street (Corner of 46
th
St), Botataung
Tel:+95 1 398771 —
Millennium Hotel
— 517, 54
th
Street, Botataung Township, Yangon.
Tel:+95 9 250278018 —
Hotel 63
— 35Merchant Road (Btw: 62
nd
and 63
rd
Streets), Botataung, Yangon.
Tel: +95 1 397865 —
Good Time Hotel
— 22114/116 Bo Aung Kyaw Street, Botataung Township, Yangon.
Tel: +95 1 256620 —
Hninn Si Budget Inn
— 21
213/215 Botataung Pagoda Road, Yangon.
Tel: +95 9 5012465
Email: reserva-
tions@hninnsibudgetinn.com

154
15 Pazundaung Township
Hotel 51
— 44154/156, 51
st
Street, Pazundaung Township, Yangon.
Tel:+95 1 293022 —
MK Hotel
— 461 Wut Kyaung Street, Yay Kyaw, Pazundaung Township, Yangon.
Tel: +951297274 —
Ocean Pearl Inn
— 25215 Botataung Pagoda Road, Pazundaung Township, Yangon.
Tel:+95 1 296637 Email: phoo.kk@gmail.com
Hotels in high-class and suburban areas in Yangon Rating USD
16 Hlaing Township
Vega Star Hotel
— 4368 Okkyin Station Road, 16
th
Quarter, Hlaing Township, Yangon.
Tel: +95 1 654808 —
Royal White Elephant Hotel
— 2911 Kan Street, Hlaing Township, Yangon.
Tel: +95 9 250496699 —
Shennoon’s House
— 27
D2A Thazin Lane, Hlaing Yadana Housing, Insein Main Road, Hlaing
Township, Yangon.
Tel: +95 9 425015013 Email: info@shennoonhouse.com
17 Mayangon Township
Hotel Parami
— 852 Parami Road, Mayangon Township, Yangon.
Tel:+95 1 658118 —
Royal Pavilion Hotel
— 833-B Taw Win Road, 9
th
Mile, Mayangon Township, Yangon.
Tel: +95 1 652123 —
Avenue 64 Hotel
— 9964-G Kyaik Waing Pagoda Road, Mayangon Township, Yangon.
Tel: +95 1 656913 Email: reservation@avenue64hotel.com
Inya Lake Hotel
4 7337 Kaba Aye Pagoda Road, Mayangon Township, Yangon.
Tel: 9662857 Email: inyalake@inyalakehotel.com
Hotel Kan Yeik Tha
— 1094 Kan Yeik Tha Road, Mayangon Township, Yangon.
Tel: +95 9 254377522 —
The Rock Villa
— 4216/43 Weikza Street, 9
th
Mile, Mayangon Township, Yangon.
Tel: +95 9 5004804 —
Woodland Hotel
— 2646 Thiri Mon Road, Ba Yint Naung, Mayangon Township, Yangon.
Tel: +95 9 5185358 —
Great Feel Hotel
— 60384 Wireless Lane 1, Kaba Aye Pagoda Road, Mayangon, Yangon.
Tel: +95 1 657933 Email: reservation@greatfeelhotel.com

155
18 Yankin Township
Sedona Hotel Yangon
5 143
1 Kaba Aye Pagoda Road, Yankin Township, Yangon.
Tel: +95 1 8605377, 95 1
666900
Email: contact@keppellandhospitality.com
Hotel Yankin
— 43186 Lu Nge Thitsa Street (Kanbe Road), Yankin Township, Yangon.
Tel: +95 1 8550283 —
Real Link Hotel
— 42248 Thit Sar Road, Ward 13, Yankin Township, Yangon.
Tel: +95 1 564504 Email: reallinkhotel@gmail.com
MiCasa Hotel Apartments
4 12517 Kaba Aye Pagoda Road, Yankin Township, Yangon.
Tel: +95 1 650933 Email: bc.micasa@mptmail.net.mm
Power Palace
— —16 Pyitharyar St, Pyiharyar Yeiktha, 16
th
Ward, Yankin Township
Tel: 95 1 548210, 549668 Email: —
19 Insein Township
Palm Spring Resort & Spa
— 857 (F) Mingala Street, Nant Thar Gone Quarter, Insein, Yangon.
Tel:+95 1 646467 —
Yangon Airport Hotel
— 5045/55 (A) Airport Road, Insein Township, Yangon.
Tel: +95 1 533354 —
City Golf Resort Hotel
— 75Thiri Mingala Street, 10
th
Mile, Opposite YCDC Golf Course, Insein.
Tel: +95 1 641763 —
Yaewaddy Motel
— 27144 Thiri Mingala Street, Insein Township, Yangon.
Tel: +95 1 642740 Email: yaewaddymotel@gmail.com
20 North Okkalapa Township
Holly Hotel Myanmar
— 65
Thiri Yadana Wholesale Market Compound, Thudhamma Road, North
Okkalapa Township, Yangon.
Tel: +95 9 968866687 Email: info@hollyhotelmyanmar.com
21 Mingaladon Township
Shwe Pyi San Yar Hotel
— 39295/296 Ward 2/A Bo Min Khaung Street, Mingaladon Township, Yangon.
Tel: +95 9 43337777 —
Myanmar Life Hotel
— 5041 Radio Station Road, Mingaladon Township, Yangon.
Tel: +95 1 664135 E: myanmarlifehotelyangon@gmail.com

156
6.4.2Rent-a-car rates
Myanmar Rent ACar102
Car rental rates
Yangon Airport pick-up and send-off
Corolla/Wish/Mark II class
(USD)
Hiace/Alphard class
(USD)
Yangon Airport pick-up 30 40
Yangon Airport send-off 30 40
Note: 1 Yangon city area limited. (for Thilawa, Thanlyin, other suburbs are not included)
2 Car, driver, fuel, toll fee, support fee are included.
5 To pick up, in case of air plane delay more than 1 hour, USD 5 per hour will be charged.
Yangon-Golden Rock Pagoda (Kyaikhtiyo) round trip
Corolla/Wish/Mark II class
(USD)
Hiace/Alphard class
(USD)
1 day 230 340
2 days 300 400
Bago sightseeing option +40 +50
Note: 1 Car, driver, fuel, toll fee, support fee, driver meal, driver accommodation (2 days only) are included.
2 Even you start from Yangon Airport in the early morning, there is no need to pay airport pick-up fee.
The following rate includes rental of car, a driver and cost of fuel:
Brand Model
Noofpersons
Halfday—max
5hours’rate
Fullday–max
10hours’rate
Monthlyrate
Yearlyrate
Additionalhour
rate
MMK in thousands
Yangon (Yangon Region)
Lexus - 5 220 330 33
Hyundai Bus 11 35 66 9
Hyundai Aero Queen 45 100 180 20
Honda Fit 4-5 25-30 45-55 5-6
Honda Accord 5 35 60 6
Toyota Alphard 5-8 40-60 70-100 1,550 17,400 8-11
Toyota Belta 5 25-35 45-55 5-9
Toyota Wish 7 35-40 60-70 6-7
Toyota Hilux Surf 5 70-77 120-132 1,700 19,200 10-15
Toyota Hiace Conmuter 5-14 45-70 80-130 7-13
Toyota Hiace Super Custom 7-8 40-50 70-80 1500 16,800 8-9
Toyota Corolla 5 25-35 50-60 5-7
Toyota Crown 5 35-40 67-70 1200 13,200 6-11
Toyota Mark II 5 30-50 62-80 4.2 -7
Toyota Land Cruiser Prado 7 50 90 10
102
http://www.myanmar-rentacar.com/pvlist.php?p=0

157
Toyota Land Cruiser 5 150 250 25
Toyota Vigo 5 100 200 15
Toyota Hilux Pickup 3 80 165 9
Toyota Hiace Grand Cabin 10-14 47-60 90-100 9-10
Toyota Celsior 5 45 70 8
Toyota Harrier 5 35 80 7
Nissan Cedric 5 35 60 6
Mitsubishi Pajero 5 60 100 10-12
Toyota others 7-20 50-80 90-150 6-10
Mitsubishi Fuso 22-29 65-100 120-200 13-20
Nissan Wingroad 5 30 50 5
Toyota Probox 5 30 50-70 1,500 16,800 5
Nissan Ad van 5 25-30 45-50 5
Toyota Corona 5 30 50 5
Toyota Fielder 5 25 50 5
Toyota Se Saloon 5 30 60 6
Toyota Caldina 5 25-50 50-80 1,500 19,200 5-10
Toyota Premio 5 35 70 7
Toyota Mark X 5 50 100 10
others N/A 14 50 95 10
Nissan Altima 4-5 50 800 1,500 19,200 10
Mandalay (Mandalay Region)
Toyota Hiace super custom 7-8 30-50 55-80 1,500 19,200 5.5 -
10
Hyundai bus 45 17-170 237 - - 25
others N/A 22 100 150 - - 15
Mitsubishi Fuso 33 110 176 - - 15
Toyota Alphard 8 50 800 1,500 19,200 10
Toyota Hiace commuter 14 50 800 1,500 19,200 10
Toyota Mark X 5 50 800 1,500 19,200 10
Toyota Land cruiser 5 50 800 1,500 19,200 10
Nissan Sunny 5 50 800 1,500 19,200 10
Nissan X-Trail 5 50 800 1,500 19,200 10
Honda CR-V 5 50 800 1,500 19,200 10
Suzuki Wagon R 5 50 800 1,500 19,200 10
Mazda RX-8 5 50 800 1,500 19,200 10
Mitsubishi Pajero 5 50 800 1,500 19,200 10
Nay Pyi Taw (NPT Union Territory)
Toyota Alphard 8 50-90 140-800 1,500 19,200 10-16
Toyota Crown 5 45-50 80-90 - - 9-10
Toyota Celsior 5 80 120 - - 12
Toyota Hiace super custom 8 50 800 1,500 19,200 10
Toyota Mark X 5 50 800 1,500 19,200 10
Nissan Sunny 5 50 800 1,500 19,200 10
Nissan X-Trail 5 50 800 1,500 19,200 10
Honda CR-V 5 50 800 1,500 19,200 10
Suzuki Wagon R 5 50 800 1,500 19,200 10
Mazda RX-8 5 50 800 1,500 19,200 10
Mawlamyaing (Mon State)
Toyota Alphard 8 50 800 1,500 19,200 10
Toyota Mark X 8 50 800 1,500 19,200 10
Toyota Land Cruiser 8 50 800 1,500 19,200 10

158
Nissan Sunny 8 50 800 1,500 19,200 10
Nissan X-Trail 8 50 800 1,500 19,200 10
Honda CR-V 8 50 800 1,500 19,200 10
Suzuki Wagon R 8 50 800 1,500 19,200 10
Mazda RX-8 8 50 800 1,500 19,200 10
Bago (Bago Region) Sittwe (Rakhine State)
Pathein (Ayeyarwaddy Region) Magway (Magway Region)
Monywa (Sagaing Region) Taunggyi (Shan State)
Meiktila (Mandalay Region) Dawei (Tanintharyi Region)
Loikaw (Kayah State)
Toyota Alphard 8 50 800 1,500 19,200 10
Toyota Mark X 5 50 800 1,500 19,200 10
Nissan Sunny 5 50 800 1,500 19,200 10
Nissan X-Trail 5 50 800 1,500 19,200 10
Honda CR-V 5 50 800 1,500 19,200 10
Suzuki Wagon R 5 50 800 1,500 19,200 10
Mazda RX-8 5 50 800 1,500 19,200 10
Some other car rental websites
1 Yangon Car Rental
 http://www.yangonrentacar.com/rental-rates
2 Hein Car Rental and General Service
 http://www.heincarrental.com/
3 Green Myanmar Travel
 http://green-myanmar.com/car-rental.php
4 Europcar
 https://www.europcar.com/location/myanmar-burma
5 Khine Thazin Tours and Travels
 http://www.khinethazincarrental.com/carrental.htm
6 Nyan Myint Thu Car Rental and Travel Service
 http://www.nyanmyintthucarrental.com/our-vehicles/
7 go-Myanmar.com
 http://www.go-myanmar.com/car-and-minibus-hire
8 Nay Chi La Min Travels and Tours
 http://www.naychilamintour.com/car-rental/
9 Bravo Travels and Tours Co Ltd
 http://www.myanmarbravo.com/myanmar-travel/car-rental-services.html
10 PARK FLY RENT
 https://www.parkflyrent.com/
11 Best Friend Forever Travels and Tours Co Ltd
 http://www.bfftravelmyanmar.com/car-rental/
12 Pleasant Myanmar Travels and Tours Co Ltd
 http://www.pleasantmyanmar.com/carrental.htm

159
13 Scapetour
 https://www.scapetour.com/booking/bagan-car-rental
14 Myanmar City Star Travel and Tours
 http://www.mcs-myanmartravel.com/services-2/myanmar-car-hire/
15 Myanmar Visa
 https://www.myanmarvisa.com/carrentals_and_limousines.htm
16 Toe Toe Myanmar
 http://www.visitmyanmartravels.com/carrental.htm
17 Nay Chi and La Min Travels and Tours
 http://happymyanmartravel.com/index.php/en/transportation/car-rental-
express-bus
6.4.3Visas
There are two ministries issuing visa—the Ministry of Labour, Immigration and Population
and the Ministry of Foreign Affairs (MOFA). MOFA has 44 diplomatic offices in various
countries. All the Myanmar Embassies in the world nations takes responsibility for the fol-
lowing 12 types of Visa. Department of Immigration issues the 4 types of Visa (Visa on arriv-
al) and “e Visa” for tourist and foreign investors.103
Twelve types of entry visa will be granted commencing from December 1, 2016 according to
the following amended entry visa terms and conditions so that foreigners can apply for visa
conveniently and smoothly:104
Entry visa – 12 types
Overview of 12 types of visas, fees and period of stay
Sr Type
Visa fee
(USD)
Singularormultiple
Period of stay
1 Gratis Diplomatic / Official Courtesy Visa Gratis — Duration of assignment
2 Tourist Visa 40 — 28 days
3 Business Visa
50 S 70 days
200 M 3 months
400 M 6 months
600 M 1 year
4 Social Visa
50 S 70 days
150 M 3 months
300 M 6 months
450 M 1 year
5 Religious Visa
50 S 70 days
150 M 3 months
300 M 6 months
450 M 1 year
103
U Kyaw Myint, Deputy Director, and Daw Myint Myint Than Hlaing, Assistant Director, Department of Immi-
gration, Ministry of Labour, Immigration and Population.
104
(1) Kyemon Daily, December 2 – 3, 2016, pp. 7, 10 (2) Ministry of Immigration and Population
(www.mip.gov.mm)

160
6 Transit Visa 20 — 24 hours
7 Official Visa
50 S 70 days
200 M 3 months
400 M 6 months
600 M 1 year
8 Employment Visa 50 — 70 days
9 Education Visa
50 S 90 days
200 M 3 months
400 M 6 months
600 M 1 year
10 Journalist Visa 40 — 28 days
11 Crew Visa
50 S 90 days
200 M 3 months
400 M 6 months
600 M 1 year
12 Workshop/Seminar/ Meeting/Research
Visa
40 — 28 days
12 types of visas – detailed
Sr
No
Type of visa Visa fee
Period of
stay
Single(S)or
Multiple(M)
Remark
1 Gratis Diplomatic /
Official Courtesy Visa
(GDC/GOC)
Gratis
Duration of
assignment
— —
Terms and conditions required
for visa application 
1 The order of assignment to Myanmar as a dip-
lomat/ member of diplomatic mission by the
country concerned
2 Evidence of invitation from the ministry con-
cerned
2 Tourist Visa USD 40 28 days — —
1 Vacation, visit and temporary stay only
2 Return air ticket
3 Business Visa
(Single)
USD 50 70 days S
Can apply for stay extension
according to the rules and reg-
ulations
1
The applicant is to mention the business he/she
wishes to undertake or he/she is doing in
Myanmar.
Business Visa
(Multiple)
USD 200
3 months
(Validity)
M
Allow multiple entry and stay
ulations
Do not need to exit after stay-
ing 70 days
USD 400
6 months
(Validity)
M

161
ulations
ing 70 days
USD 600
1 year
(Validity)
M
ulations
ing 70 days
In addition to the documents for
the single visa application,
he/she has to submit the facts
shown against:
1 The applicant should not be the person who in-
itially (for the first time) enters the country.
2
The applicant is to mention which multiple visa
he/she applies for—3 months, 6 months or 1
year.
3
The applicant must submit the reason for re-
entering the country many times with valid evi-
dence. (e.g. The business matter which the ap-
plicant himself/herself can present)
4
Social visa USD 50 70 days S
ulations
1 Documents certifying that applicant is Ex-
Myanmar citizen (if the applicant is an ex-
Myanmar citizen).
2 If the applicant has relations with a Myanmar
citizen, he/she must present documents certify-
ing the relationship with the Myanmar citizen,
the purpose of meeting, and full address of stay.
Social visa USD 150
3 months
(Validity)
M
ulations
ing 70 days
USD 300
6 months
(Validity)
M
ulations
ing 70 days
USD 450
1 year
(Validity)
M
ulations
ing 70 days
the single visa application,
shown against:
2 The applicant is to mention which multiple visa
year.
3 The applicant must submit the reason for re-

162
5
Religious Visa USD 50 70 days S
ulations
1 The applicant must mention the religious matter
for which he/she wishes to visit, lay-person/ or-
ganization/ meditation centre/ temple and the full
address of stay.
Religious Visa USD 150
3 months
(Validity)
M
ulations
ing 70 days
USD 300
6 months
(Validity)
M
ulations
ing 70 days
USD 450
1 year
(Validity)
M
ulations
ing 70 days
the single religious visa applica-
tion, he/she has to submit the
facts shown against 
year.
6 Transit visa USD 20 24 hours — —
1 Air ticket for a journey that will proceed forward
not be retrospective
7
Official Visa USD 50 70 days S
ulations
1 Must be an international organization recog-
nized by UN/the Government of the Union of
Myanmar
2 Must mention the place of activities/about the
activities within Myanmar and undertaking to
abide by the existing national laws
Official Visa USD 200
3 months
(Validity)
M
ulations
ing 70 days

163
USD 400
6 months
(Validity)
M
ulations
ing 70 days
USD 600
1 year
(Validity)
M
ulations
ing 70 days
the single international organiza-
tions visa application, he/she
has to submit the facts shown
against 
1 The applicant should not be the person who
initially (for the first time) enters the country.
year.
8
Employment Visa USD 50 70 days —
ulations
1 Must present an invitation letter or an appoint-
ment letter of the company concerned
2 Labour Registration Certificate issued by the
Ministry of Labour, Immigration and Manpower
9
Education Visa USD 50 90 days S
ulations
1 Recommendation from the respective universi-
ty/University of Foreign Languages in the event
of schooling
2 Recommendation from the respective schools in
the event of lecturing at the schools under the
Ministry of Education
Education Visa USD 200
3 months
(Validity)
M
ulations
ing 90 days
USD 400
6 months
(Validity)
M
ulations
ing 90 days
USD 600
1 year
(Validity)
M
ulations

164
ing 90 days
the single Education Visa appli-
cation, he/she has to submit the
facts shown against 
year.
dence.
10 Journalist Visa USD 40 28 days — —
1 Evidence that the applicant is a journal-
ist/mediaperson of the respective country
2 Must mention the purpose of visit, regarding the
journalistic and media matter, the name of the
contact person/organization/government de-
partment and the address of the place to stay.
3 Return air ticket
11
Crew Visa USD 50 90 days S
ulations
1 Crew license that has not yet expired
2
Purpose of visit and the contact per-
son/organization
Crew Visa USD 200
3 months
(Validity)
M
ulations
ing 90 days
USD 400
6 months
(Validity)
M
ulations
ing 90 days
USD 600
1 year
(Validity)
M
ulations
ing 90 days
the single Crew Visa application,
shown against 
1 The applicant should not be the person who
initially (for the first time) enters the country.
year.
dence.
12 Workshop/Seminar/
Meeting/Research
Visa
USD 40 28 days —
ulations

165
for visa application  1
Invitation from the ministry/organization con-
cerned
Stay extension and Re-entry Visa
From the 12types of entry Visa except Tourist Visa, Journalist Visa and Workshop/ Semi-
nar/Meeting Visa, stay can be extended for other types. It is needed to initiate the application
to the ministryconcerned. The ministry concerned sends anegotiation letter to the Ministry of
Labour, Immigration and Population, Ifthe Ministry of Labour, Immigration and Population
gives permission, extension of stay for up to 1 year is granted.
Stay extension
— Collect USD 36 for up to 3 months
— CollectUSD90 for 3months to 12months (or) not more than 12months with the rec-
ommendation from the ministry concerned.
Re-entry visa
— Collect USD 54 for Special Re-entry Visa not more than 6 months for singleused.
— Collect USD180 for Multi Journey Re-entry Visa not more than 12months
Visa on Arrival105
The following 4 visas will be allowed under the Visa-on-Arrival system at Yangon, Mandalay
and Nay Pyi Taw International Airports:
Sr Kind of visa
Singleor
multiple
Visa fee
(USD)
Period of stay
1 Business Visa S 50 70 days
2 Workshop/Seminar/ Meeting/Research Visa — 40 28 days
3 Crew Visa — 40 28 days
4 Transit Visa — 20 24 hours
The required terms and conditions for Visa on Arrival106
The applicant shall:
 Have a valid passport not expiring for at least 6 months from the date of entry into
Myanmar.
 Bring two recent (4cm x 6cm) color photos taken within the past six months.
 Have the letter of invitation from the sponsoring company in the event of first trip of
business study. (Stay cannot be extended.)
 Be required to produce copies of company registration/business license/ evidence
of permission to do business issued by the ministries concerned together with the
application if he is working in Myanmar.
 Fully mention the name of the factory, location, the sponsor and the position he
holds if he is doing business with business visa.
105
Kyemon Daily, December 2 – 3, 2016, pp. 7, 10
106
http://www.mip.gov.mm/portfolio/the-required-terms-and-conditions-for-visa-on-arrival/

166
 Apply for extension of visa with the recommendation of the ministries concerned as
well as in accordance with the existing procedures if he is doing business with
business visa.
 Produce letter of invitation by the ministries concerned if he is going to attend meet-
ings, workshops, events and ceremonies.
 Not be allowed to engage in any sort of work with or without charges apart from the
professions mentioned in the visa application form.
 Produce air ticket to the destination if he is applying for transit visa.
 Stay at the hotels, motels and guest houses holding legal licenses issued by
Myanmar Government, and factories and workshops legally permitted as well as
human dwellings; and exactly mention the address he will stay at.
 Make a promise to strictly abide by the existing laws, rules, procedures, orders and
directives issued by Myanmar Government.
 Have under-seven-year-old children accompanying parents in the passport granted
visa free of charge; be able to produce the evidence of parent-children relationship
if the children are holding separate passport.
 Not be allowed to travel to the restricted areas without seeking prior permission.
 Report to the office of the township Immigration and National Registration Depart-
ment concerned at which he stays within Myanmar mentioning the address of ho-
tels, motels, guest houses, factories and workshops legally permitted as well as
human dwellings.
 Depart to the country which he has traveled from by the arrangement of the airline
he is using if he is denied entry.
 Abide by the decision of the On Arrival Visa Scrutiny and Issuing Team.
 Apply for Visa On Arrival at Airport Immigration Section obtaining the application
form either from the airlines in Myanmar or the following website www.mip.gov.mm
of the Ministry of Labour, Immigration and Population.
eVisa
eVisa will be allowed at Yangon, Mandalay and Nay Pyi Taw International Airports and
Myanmar-Thai border gates—Tachilek, Myawaddy and Kawthoung.
Sr Kind of visa
Singleor
multiple
Visa fee
(USD)
Period of stay
1 Tourist Visa — 50 28 days
2 Business Visa S 70 70 days
Visit http://www.mip.gov.mm for details.
Permission of entry into and departure from Myanmar-Thai border gates
Under the agreement between the Union of Myanmar Government and the Government of
the Kingdom of Thailand, the following border entrances / exits have been designated as
international entrances / exits with effect from 0800 hours on the 28th August 2013
(Wednesday), and those Myanmar and Thai citizens as well as Third country citizens holding
valid passport with visa will be permitted to enter and depart from Myanmar:
(a) Tachilek – Maisai
(b) Myawaddy – Mesok

167
(c) Htee Kee – Phunaron
(d) Kawthoung – Ranong
 Those who enter/ depart from the aforesaid International entrance/ exits will be
permitted to enter/depart from any International entrance / exits of Myanmar; Nay
Pyi Taw International Airport, Yangon International Airport, Mandalay International
Airport, Tachilek, Myawaddy, Htee Kee and Kawthoung.
 Regarding the permit of stay, extension of stay and the visa fees, the rules and
regulation are the same as before depending on the type of visa for which applica-
tion has been made to be able to enter Myanmar.
 Under the current circumstances, Visa On Arrival is not issued yet at the interna-
tional entrances/ exits as mentioned in the paragraph (1).
 The Visitors are permitted to travel everywhere except the restricted areas desig-
nated by the Ministry of Home Affair in its Notification 77/2013 issued on 15-1-2013
( The list of restricted areas is available at border entrances / exits )
6.5 EXPATRIATE’S LIVING COSTS
The following estimation of the cost of living for expatriate families in Yangon has
been calculated, based on the commodity prices prevailing at the time of compiling
the Salary Survey Report 2016 (MSR).
Cost of living for an expatriate family in Yangon — as of 2016107
Sample calculation: 3 household members (husband, wife and one child)
The husband works for an INGO as a director. The wife works part-time as a teacher at an
international school. The child is a 10-year-old schoolboy. The family lives in a rented house
in Golden Valley (Shwetaunggyar Ward in Bahan Township), Yangon.
The monthly cost of living for this expat family is estimated as follows:
Sr Particulars
Monthly cost (USD)
2015 2016
1 Foods 700 850
2 Accommodation 4,500 4,900
3 Child’s education 1,200 1,300
4 General costs 1,100 1,350
Total monthly cost  7,500 8,400
Cost of living for an individual expatriate in Yangon—as of 2016108
Sample calculation: 3 household members (husband, wife and one child)
The expatriate works for an INGO as a Programme Manager. He lives in a rented apartment
in Yangon.
The monthly cost of living for this individual expat is estimated as follows:
107
Salary Survey Report 2016, Myanmar Survey Research
108
Ibid

168
Sr Particulars
Monthly cost
(USD)
2015 2016
1 Foods 300 420
2 Accommodations 1,500 1,650
3 General costs 1,500 1,600
Total monthly cost  3,300 3,670
Other costs for expatriates
Healthcare in Yangon
Victoria Hospital
General packages
Name of package Price in MMK
Daisy package Any ages 77,000
Iris package Male & female <40 years old 170,000
Lily package Male >40 years old 220,000
Jasmine package Female >40 years old 280,000
Tulip package premarital couples 105,000
Systemic packages
Diabetes screening - 28,000
Orthopedic screening - 48,000
Heart screening (silver) - 112,000
Heart screening (gold) - 395,000
Liver screening - 53,000
Cancer screening - 134,000
Normal labour packages
2 nights 3 days - 400,000
LSCS labour packages
Vertigo packages
Screening (during: 2 hours) - 32,000
Follow-up (follow-up: 6 hours) - 100,000
Complete (complete: 8 hours) - 132,000
Total knee/hip replacement package
Unilateral Knee package NA
Unilateral Hip package NA
Bilateral Knee package NA
Unilateral Bipolar package NA
Bilateral Bipolar package NA
ENT surgery package
Standard package (ear/nose/throat) - NA
Complicated package (ear/nose/throat) - NA
Implant packages - NA
Pun Hlaing Siloam Hospital
General packages

169
Name of package Age Price in MMK
Basic standard package - 89,000
Exclusive package - 140,000
Deluxe package (male) - 210,000
Deluxe package Female under 40 220,000
Deluxe package Female over 40 330,000
Healthy man - 190,000
Well woman - 330,000
Pre employment package - NA
Deluxe employment package - NA
Pre marital package - 75,000
Woman cancer screening package - 125,000
Maternity packages
Room type
Normal LSCS
2 nights – 3 days 4 nights – 5days
Grand suite 820,000 1,420,000
Executive suite 550,000 970,000
Suite 400,000 770,000
Standard 310,000 620,000
Double 290,000 570,000
Hall type 230,000 360,000
Asia Royal Hospital
General packages
Premium package HBs Ag 44,900
Premium package HBs Ab 50,400
Deluxe package HBs Ag 61,900
Deluxe package HBs Ab 67,400
Male executive HBs Ag 103,000
Male executive HBs Ab 108,500
Ladies executive HBs Ag 101,000
Ladies executive HBs Ab 106,500
Pre-wedding package HBs Ag 50,400
Pre-wedding package HBs Ab 55,900
Platinum heart screening package - 99,000
Diamond heart screening package - 135,500
Male cancer screening - 111,200
Female cancer screening - 148,200
Extended male cancer screening package
(without contract)
- 311,200
Extended female cancer screening package
(without contract)
- 348,200
Arthritis screening - 33,200
Renal care package - 64,500
Liver screening package HBs Ag 80,200
Liver screening package HBs Ab 93,200
Extended liver screening (without contract) HBs Ag 215,700
Extended liver screening (without contract) HBs Ab 228,700

170
Health care program card
Type of cards Price MMK
Asia Royal Hospital
Jasmine 10,000
Orchid 20,000
Royal Orchid 30,000
Royal Rose 50,000
Royal Rose Special 100,000
These cards can be used for any services and Jasmine, Orchid and Royal Orchid can be
used during 3 months after buying the cards. And Royal Rose and Royal Rose Special can
be used during 6 months after buying the cards.
Member of hospital
Type of member Price MMK
Asia Royal Hospital
Jade member 50,000
Sapphire member 100,000
Ruby member 200,000
Member card is valid for 3 years and can be extended by giving annual fee. Being a member
following discounts can be enjoyed. For corporate medical checkup, about 70 private com-
panies engage with them.
Parami General Hospital
Labour package
Package
Normal delivery Caesarean section Painless labour
Fees in MMK
Package A (suites) 410,000 550,000 460,000
Package B (executive room) 380,000 500,000 430,000
Package C (superior room) 350,000 470,000 400,000
Package D (deluxe room) 320,000 440,000 370,000
Package E (elegant room) 290,000 410,000 340,000
Note: 4 nights and 5 days for caesarean section deliver and 3 nights and 4 days for normal
painless delivery
Sakura Hospital
General packages
Basic 497,000
Sliver > 45 75,400
Gold Males 94,400
Gold Females 99,400
Diamond >45 males 126,400
Diamond >45 females 134,400
Luxury Males 159,400
Luxury Females 197,400
Pre-employment - 39,600
Pre-marital - 43,600
Cancer Standard, males 82,000

171
Cancer Standard, females 105,000
Cancer Advance, males 282,000
Cancer Advance, females 335,000
Cardiac Standard 825,000
Cardiac Advance 102,500
Liver Standard 67,900
Liver Advance 154,900
Room charges
Victoria Hospital
Room type
Charge per day
(MMK)
Facility
4-bed room 35,000 NA
1-bed room (special) 200,000 NA
1-bed room (ordinary) 60,000 NA
Room type
Charge per
day (MMK)
Facility
Grand suite 150,000
Living room, bathroom, dining table, TV, DVD, fridge, mini
bar, extra bed, kitchenware, internet, free wifi, 3 meals and
snack per day for a patient and a family member
Executive suite 90,000
Bathroom, TV, DVD, fridge, electric cattle, internet, free
wifi, 3 meals and snack per day for a patient
Suite 70,000
Bathroom, TV, fridge, internet, free wifi, 3 meals and snack
per day for a patient
Standard 40,000
TV, fridge, internet, free wifi and 3 meals per day for a pa-
tient
Double 30,000
Sharing bathroom for 2 patients, TV, fridge, internet, free
wifi, 3 meals per day for a patient
Hall type 10,000 Common bathroom and 3 meals per day for a patient
Add extra bed
cost
8,000 –8,500 -
Asia Royal Hospital
Room type
Charge per day
(MMK)
Facility
Hall 1 12,000 2 beds
Hall 2 15,000 23 beds
Silver/double 30,000 30 beds
Silver/single – no WC 30,000 2 beds
Pearl 40,000 40 beds
Gold 52,000 89 beds
Platinum 65,000 13 beds
Diamond 90,000 12 beds
Coronary care unit (CCU) 99,000 11 beds
Intensive care unit (ICU) 120,000 9 beds

172
Parami Hospital
Room type Charge per day (MMK) Facility
1 room About 35,000 – 50,000 -
SSC Hospital
1 room About 35,000 -
Sakura Hospital
1 room About 55,000 -
Parami Hospital
Room type
Charge per day
(MMK)
Facility
Single-bed room type 1 83,500 Including room charge, doctor round charge
(MMK 25,000) and service charge (MMK
5,000)
According to room’s facility, room charges are
different
Single-bed room type 2 76,900
Hall 1 and 2 41,500 -
Consultancy fees
For foreigners in MMK For nationals in MMK
Hospital service charge 6,000 4,000
General practitioner 30,000 – 50,000 8,000 – 15,000
OG 15,000/30,000 – 50,000 6,000 – 10,000
Orthopedic 30,000 – 50,000 15,000
Paediatrician 15,000 – 50,000 7,000/8,000/10,000 – 15,000
Paediatric surgeon 30,000 – 50,000 10,000
Specialist surgeon 30,000 10,000 – 15,000
Urologist 30,000 – 50,000 5,000/7,000/15,000 – 20,000
Cardiologist 30,000 – 50,000 15,000
Gastroentrologists and
Hepatologists
30,000 – 50,000 10,000/15,000
Ear, Nose and Throat Surgeons 30,000 – 50,000 12,000/15,000 – 20,000
Diabetes specialist 30,000–50,000 15,000
Victoria Hospital
For nationals in MMK
Hospital service charge 2,500
OG consultancy 5,000

173
Parami Hospital
Registration fee 5,000
Paediatrician consultancy 8,000
Sakura Hospital
Round fee 25,000
Service charge 5,000
Asia Royal Hospital
For foreigners in USD For nationals in MMK
Consultant fees 30 – 70 6,000 – 10,000
On-call fees 50 – 100 10,000 – 30,000
Round fees 30 – 50 6,000 – 10,000
Healthcare: City Hospital (Mandalay)
Out patients (Expatriates) MMK
Consultation fee General Practitioner 10,000
Hospital services 5,000
Consultation fee Specialist surgeon 35,000
Consultation fee Senior surgeon 15,000
Hospital ambulance Per mile 2,500
Hospital ambulance Accompanied by doctor 3,000
Commodity prices109
Product Unit
MMK
(As of November 25)
Rice (special) Pyi 1,500-2,500
Rice Pyi 1,300-2,000
Rice Pyi 1,000-1,200
Peanut oil Viss 5,000
Palm oil Viss 1,800
Iodine salt Packet 200
Onion Viss 1,400-1,800
Garlic Viss 4,000-4,500
Sugar Viss 1,500-1,600
Tamarind (seed removed) Viss 3,000-3,500
Potato Viss 1,000-1,200
Condensed milk Tin 700-850
Fresh milk Tin 600-700
109
7Day Daily, November 27, 2016

174
Egg Nos 100-150
Gram Viss 2,800
Chicken (Commercial breed) Viss 6,000-8,000
Chicken (local breed) Viss 9,000-10,000
Pork Viss 10,000
Beef Viss 10,000
Tomato Viss 3,000
Cabbage Nos 500
Chilli Viss 5,000
Fish (Ngamyitchin) Viss 4,000-4,500
Fish (Carp) Viss 5,000-7,000
Fish (Ngamyin) Viss 4,500-5,000
Bread (Golden Luck) Loaf 1,000
Margarine (Mother Choice) 250g 2,000
Butter (Golden Churn) 454g 6,000
Mayonnaise (Heinz) 460g 2,850
CP pork sausage 250g 2,000
Red Wine (Cheato) 1 Bottle 38,800
Orange Juice (UFC) 1 Liter 2,600
Hazelnut (Nutella) 350g 3,950
Hazelnut (Nutella) 680g 6,350
Viss is a traditional weight measuring unit. One viss is equal to 3.6 lb or 1.65 kg. There are
100 ticals in a viss.

175
7 |THILawaSPECIaLECONOMIC ZONE
Overall procedures
for commencement
of commercial op-
eration of the
business by the
Investor in Thilawa
SEZ
1618
17
19
21
20
22
23

176
7.1 OVERALL PROCEDURES FOR COMMENCEMENT OF COMMERCIAL
OPERATION OF THE BUSINESS BY THE INVESTOR IN THILAWA
1 Reservation Agreement
Investor shall be required to conclude reservation agreement with Myanmar Japan Thi-
lawa Development Co Ltd (MJTD) before submitting an investment application (Form 1)
to the Thilawa SEZ Management Committee (TSMC). The authority in charge for this
reservation agreement is MJTD.
2 Investment Approval
Investor is recommended to consult with TSMC (Represented by DICA Section of One
Stop Service Center of Thilawa SEZ – OSSC) on the proposed business plan prior to the
submission of FORM-1. Investor can submit Form 1 to TSMC for pre-consultation by on-
line as well. TSMC shall receive Form 1 officially with the application fee of MMK 1.5 mil-
lion (plus commercial tax of MMK 75 thousand) when DICA Section of OSSC finds the
descriptions of Form 1 are proper and complete. TSMC shall issue investment approval
FORM-2 or notify rejection to investor within 30 working days. The authority in charge for
investment approval is DICA Section of OSSC.
3 Company Registration
Investor planning to locate in the Thilawa SEZ needs to incorporate to a new company at
DICA Section of OSSC. Even though such Investor has an existing company incorpo-
rated at DICA Head office, incorporation of the new company at Thilawa SEZ is neces-
sary because tax exemption, relief, other incentives and privileges of the company lo-
cated in the Thilawa SEZ are differed. The application for the new company incorpora-
tion can be submitted online or delivered to OSSC upon with the application for invest-
ment approval. The registration can be done in 1 day after obtaining investment approv-
al. Businesses planning to locate in Thilawa SEZ such as a branch or an office of a bank,
insurance company or any type of company, a shop, a restaurant, etc, which is not under
Myanmar Special Economic Zone Law, is not necessary to incorporate a new company.
a. Brief information for company registration
Necessary Documents submitted by
Applicant
1. Application Form for Company Registration
(FORM-CR2)
2. Application Form for Permit to Trade (FORM-
CR3): Two copies
3. Passport copy (i.e. a copy of the page in which
applicant’s picture and signature are printed.)
or NRC copy of each shareholders and directors
4. Memorandum of Association (MOA) and Articles of
Association (AOA) (Unstamped) with Certificate of
Translation (by lawyer or notary public) either in
Myanmar or English version is acceptable (FORM-
CR8, FORM-CR9).
5. BOD members list, if shareholder is a company
6. Declaration of Registration, Registered Office and
Legal Version (Affidavits) (FORM-CR4)
7. List of proposed Directors (FORM-CR6)

177
Actual Procedures
1. An applicant is to submit the application with the
required documents to set up a company either in
person or online to the Front Office of the One
Stop Service Center when the investment applica-
tion (FORM-1) is submitted.
2. If the submitted documents are completed and
accepted, the applicant shall pay MMK 500,000.
3. The DICA Section of OSSC issues the Company
Registration to the applicant on the same day or
the next working day when the Investment Ap-
proval is issued in FORM-2.
4. The applicant shall bring each one copy of the
Memorandum of Association (MOA) and Articles
of Association (AOA) to the Internal Revenue Sec-
tion of OSSC for getting stamped. The stamp price
varies according to the type of Business and capi-
tal amount.
5. The applicant shall submit the stamped AOA and
MOA to the DICA Section of OSSC within five (5)
working days.
6. The applicant shall submit the List of Appointed
Directors with appointed date (FORM-CR6) and
the Return of Allotment (FORM-CR7).
Application Fee MMK 500,000
Time Frame
Maximum two or one working days after the receipt of
complete and correct application
Authorities in charge OSSC (DICA Section of Thilawa SEZ)
Remarks
Any changes of directors, shares and shareholders
have to be reported to Thilawa Special Economic
Zone Management Committee.
b. Brief information for the change of shareholders
Applicant
1. Cover Letter
2. Return of Allotment (FORM-CR7)
3. Board of Director (BOD) Resolution
4. Transfer of Shares (FORM-CR10)
Actual Procedures
An applicant submits Return of Allotment to the Front
Office of OSSC when there are changes in sharehold-
ers.
Time Frame 1 day
Remarks
An applicant shall submit FORM-MC1 (Application for
Approval of Change of Shareholder/Increase of Paid-
up Capital) to the TSMC. After obtaining the approval
of the TSMC, the applicant submits Return of Allot-
ment to the Front Office of OSSC
c. Brief information for the selling of company’s shares
Applicant
1. Cover Letter
Actual Procedures
An applicant submits Return of Allotment to the Front
Office of OSSC after selling of the company’s shares.

178
Time Frame 1 day
Remarks
An applicant shall submit the Application for Selling of
the Company’s Share to the TSMC. After obtaining the
approval of the TSMC, the applicant submits Return of
Allotment to the Front Office of OSSC.
d. Brief information for the change of Directors/Managers and Company Director’s
Address
Applicant
1. Cover Letter
3. List of Directors (FORM-CR6)
Actual Procedures
An applicant submits List of Directors to the Front Of-
fice of OSSC when there are changes of Directors
(recruitment of new directors/ managers, resignation
of directors/managers and changes in Company Di-
rector’s address).
Time Frame 1 day
Remarks None
e. Brief information for the transfer of shares
Applicant
1. Cover Letter
Actual Procedures
An applicant submits necessary documents for Trans-
fer of Shares to the Front Office of OSSC when there
are changes in Shares.
Time Frame 1 day
Remarks None
f. Brief information for addition of Business Objectives
Applicant
1. Cover Letter
2. Extraordinary or Special Resolution
3. New pages of MOA & AOA
4. Form of Permit (Original)
Actual Procedures
An applicant submits necessary documents for Addi-
tion of Business Objectives to the Front Office of
OSSC when there are changes in business objectives.
Time Frame 1 day
Remarks No need to submit (FORM 1) for Myanmar Company.
g. Brief information for increasing authorized capital
Applicant
1. Cover Letter
2. Extraordinary or Special Resolution
3. New pages of MOA & AOA
4. Form of Permit (Original)
Actual Procedures
An applicant submits Increase Authorized Capital to
the Front Office of OSSC when there are changes of
authorized capital.

179
Time Frame 1 day
Remarks No need to submit (FORM 1) for Myanmar Company.
h. Brief information for the resolution of the General Meeting of shareholders
Applicant
1. Cover Letter
2. Resolution of AGM (Annual General Meeting)
3. List of Shareholders (FORM-CR5)
4. Annual Audit Report
Actual Procedures
1. An applicant submits General Meeting Report on to
the Front Office of OSSC
Time Frame 1 day
Remarks
Resolution of Annual General Meeting (AGM) shall be
signed by all members of Board of Director (BOD).
4 Sub-lease Agreement
Investor is required to obtain an investment approval from TSMC to conclude Land Sub-
lease Agreement. The authority in charge for this agreement is MJTD. The rental amount
for land sub-leasing in Thilawa SEZ per square meter for the entire lease period (50
years) is subject to change from time to time. For a Business in Promotion Zone or Other
Business, commercial tax of 5% of land sub-leasing fee is applicable.
5 Payment of Paid-up Capital
After opening the bank account, Investor shall remit the minimum paid-up capital stipu-
lated in Section 10 of Notification 81/2014 dated on 1st
October, 2014 within 30days from
the date of Investment Approval. The remaining amount of total paid-up capital declared
in FORM-1 shall be remitted by Investor within six (6) months from the date of Invest-
ment Approval. Investor shall submit the bank certificate of receipt of each remittance to
TSMC through Front Office of OSSC within one (1) week from the date of receipt of such
remittance by bank. The authority in charge for this section is TSMC (Investment Ap-
proval Section).
6 Environmental Conservation and Preservation Plan (ECPP)
Investor shall submit Environmental Conservation and Prevention Plan (ECPP) to TSMC
through Front Office of OSSC after obtaining Investment Approval. TSMC shall provide
ECPP Approval within approximately 30days. Depending on the type and scale of Busi-
ness, Initial Environmental Examination (IEE) or Environmental Impact Assessment (EIA)
may be additionally required after ECPP. The authority in charge for this section is
TSMC (Environmental Section of OSSC). There is no cost for this section.
7 Design Approval of Building Construction
Investor shall submit documents and drawings to MJTD for obtaining Design Approval
from MJTD after obtaining Investment Approval. MJTD will provide Design Approval of
Building Construction within 20days if no discrepancy to its Internal Regulations is found.
The authority in charge for this section is MJTD. There is no cost for this section.
8 Building Permit and Fire Safety Certificate
Application for Building Permit and Fire Safety Certificate shall be submitted to the Con-
struction Section of OSSC through Front Office of OSSC after obtaining Design Approval
from MJTD.Construction Section of OSSC shall provide Building Permit and Fire Safety
Certificate within 30days. ECPP Approval is also required to obtain the Building Permit.

180
The authority in charge for this section is OSSC (Construction Section). To get the build-
ing permit and fire safety certificate, the investor needs to pay the following fees:
Area (in square meter) Fees (In MMK)
< 1,000 350,000
1,000 – 5,000 500,000
5,000 – 10,000 1,500,000
10,000 – 50,000 2,500,000
> 50,000 5,000,000
9 Business Tax Payer Identification Number
Investor shall apply for the Business Taxpayer Identification Number (TIN) for Corpora-
tion to Internal Revenue Department Section of OSSC through Front Office of OSSC as
soon after obtaining Company Registration Certificate and opening the bank account. In-
ternal Revenue Department Section of OSSC shall provide TIN to Investor in coopera-
tion with Large Taxpayer Office (LTO) within one (1) day without fee. The authority in
charge for this section is OSSC (Internal Revenue Department Section).
10 VISA/ Stay Permit
Investor shall apply for i) Stay Permit, ii) Foreign Registration Certificate, and iii) Multiple
Journey Special Re-entry VISA (MJSRV) or Single Re-entry VISA (SRV)through Front
Office of OSSC after completion of company registration. If application is done before
noon time, each procedure will be completed in the same day, while if application is done
after noon time, procedure will be completed next day. Investor shall only need to wait at
Thilawa SEZ, OSSC (Immigration Section). The fees are as of in the section 6.4.3, Visa. En-
try VISA related to foreign business persons is summarized as follows.
Foreign employees for short stay (less than 90 days)
Business VISA:
This visa is given to applicants from business organizations which have
business establishments in Myanmar or an applicant who intends to es-
tablish business in Myanmar. The visa is valid for three months from the
date of issue with 70 days stay. The Business Visa is also issued to the
foreign employees and their family members.
VISA on Arrival
VISA on Arrival is issued at the Myanmar International Airport, to those
residing abroad where there are no Myanmar embassies, or to those
who have had no time to obtain an Entry Visa at the Myanmar embas-
sies.
Foreign employees for long stay (more than 90 days)
Stay Permit:
Stay Permit is given to a foreigner who is planning to stay in Myanmar
more than 90 days. The applicant shall apply stay permit after entering
to Myanmar by Business VISA allowed to stay 70 days. Stay Permit can
be extended.
Re-Entry VISA
If a foreigner is obliged to leave for foreign countries on official or per-
sonal business during the period of permitted stay, the foreigner shall
apply Re-Entry VISA. There are two types of Re-Entry VISA, i.e., Mul-
tiple Journey Special Re-Entry VISA (MJSRV) which allows multi entries
and Single Re-Entry VISA (SRV) which allows only single entry.
11 Foreign Worker/ Local Worker Registration
Labor Section of OSSC shall provide Foreign Worker/ Local Worker Employment Regis-
tration Card in either same day (if application is completed before noon time) or next day
(if application is completed after noon time). The authority in charge for this registration is
OSSC (Labour Section). There is no related cost for this registration.

181
12 Registration of Contractor
Investor shall register its Contractor by submitting Contractor Registration Forms prior to
commence the construction work to the Construction Section of OSSC through Front Of-
fice of OSSC. Construction Section of OSSC stamps “RECEIVED” on the Registration
Form and returns the Form to Investor through Front Office of OSSC. The authority in
charge for this registration is OSSC (Construction Section). There is no related cost for
this registration.
13 Registration of Construction Materials to be imported
Investor shall submit Master List to TSMC through Front Office of OSSC. TSMC shall
provide the approval letter of duty free importation of the construction materials men-
tioned in the Master List. TSMC will send a copy of approved Master List to the Customs
Section of OSSC. Investor does not need to apply import license. The authority in charge
for this registration is TSMC. There is no related cost for this registration.
14 Approval of Starting Construction
Investor shall submit Application Form with required documents such as the copies of
Building Permit, Fire Safety Certificate and ECPP to MJTD for starting construction
works.
MJTD shall provide Approval Letter to Investor within five days after confirming the con-
sistency of the Application Form to its internal rules and regulations. The authority in
charge for this approval is MJTD. There is no related cost for this approval.
15 Project Information Sheet
Investor shall submit Project Information Sheet with other required documents including
the Approval Letter for Start of Construction by MJTD to Construction Section of OSSC
through Front Office of OSSC within seven (7) days after commencement of construc-
tion. The authority in charge for this section is OSSC (Construction Section). There is no
related cost in this section.
16 Inspection related to Building Work and Fire Protection System
After the commencement of construction of building (factory), Investor shall undertake
Intermediate Inspection at the stages of i) Foundation Work, ii) Structure Framing Work,
and iii) Roofing Work, respectively, in accordance with the proposed timing mentioned in
Project Information Sheet. Investor shall submit the application form to the Construction
Section of OSSC through Front Office of OSSC at least seven days prior to the sche-
duled inspection date.Investor shall also undertake Final Inspection at the timing of com-
pletion of construction.Application form shall be submitted to the Construction Section of
OSSC through Front Office of OSSC at least seven (7) days prior to the scheduled in-
spection date. The authority in charge for this inspection is OSSC (Construction Sec-
tion). There is no related cost for this inspection.
17 Environmental Inspection
Environmental Inspection shall be done principally 4months after the commencement of
construction. The second inspection shall be done before the commencement of com-
mercial operation. In parallel with the inspection, Investor shall prepare and submit the
Monitoring Report to the TSMC. The authority in charge for this inspection is TSMC (En-
vironmental section of OSSC). There is no related for this inspection.
18 Inspection related to Factory Equipment and Facilities
Investor shall undertake Electricity Inspection and Boiler Inspection, respectively, prior to
connection of Infrastructure Utility by MJTD.For Electricity Inspection, Investor shall firstly
submit Application Form to MJTD for obtaining design approval of power system.MJTD
shall provide an Approval Letter for Electrical Design to Investor within 10
days.Subsequently, Investor shall submit Electricity Installation Plan with the Approval
Letter by MJTD to Industry Section of OSSC through Front Office of OSSC.Investor shall
undertake an Electricity Inspection by Industry Section of OSSC and MJTD.When the

182
Electricity Inspection is completed and no defect is found, Industry Section of OSSC
shall provide Electricity Certificate to Investor and its copy to MJTD.Investor shall obtain
Boiler Certificate from Industry Section of OSSC in the same procedure of the above
mentioned Electricity Certificate without involvement of MJTD. The authority in charge for
this section is OSSC (Industry Section) and MJTD. The related costs for this inspection
are as of the section 6.3.4, 6.3.5, 6.3.6, 6.3.7 in the report. In addition, the investor needs
to pay MMK 220,000 per one time inspection for transportation and administration.
19 Connection of Infrastructure
After the completion of Electricity Installation Work, Investor shall submit an Application
Letter to MJTD for power energization.Same procedure shall be taken for Telecommuni-
cation, Water, and Sewage system installation works and connection to MJTD common
system. The authority for this section is MJTD and the followings are the related costs for
installing these utilities:
1) Water Supply
a. Water Connection Charge
Peak Water Demand
(cu.m/ha/24 hours)
Charge (net of any
tax) (In USD)
0-60 10,000
Over 60 to 120 50,000
Over 120 to 180 100,000
Over 180 To be discussed
Note: ■ Cost for installation of new pipelines and/or connection is exclusive.
■ for first year, the locator shall notify water usage forecast of the first five years
after start of operations.
■ For each year, the locator shall notify water usage forecast for next two fiscal
years before end of September of each year.
Current water supply capacity
20 cu-m/day per 10,000 square meter (6,000 cu-m/day for
entire Thilawa SEZ-A
Additional water supply capacity
After completion of water pipeline (42,000 cu-m/day for
entire Thilawa SEZ-A (In 2019)
b. Water Usage Charge
Actual water consumption
(cu-m/ha/24 hours)
Charge (net of any
tax) (In USD)
0-60 0.60 per cu.m
Over 60 to 120 0.70 per cu.m
Over 120 to 180 0.80 per cu.m
Over 180 To be discussed later
2) Sewage Treatment
Sewage Treatment Charge shall be based on 85% of monthly water consumption vo-
lume. The rate shall be USD 0.60 per cubic meter (net of any tax).
3) Electric Power Supply
a. Power Connection
The lessee shall apply for connection to the common power supply system to the lessor.
On or before connection of the common power supply system, the lessee shall pay to the
lessor the Power Connection Charge and also pay to the related authority/ entity such as
but not limited to Yangon Electricity Supply Corporation (YESC) for all the fees and
charges imposed by such authority/entity. Only after completion of such payment, the

183
lessee shall be allowed to commence its connection work to the common power supply
system.
b. Power Connection Charge
The amounts of Power Connection Charge shall be based on the Power Demand of the
lessee’s transformer.
Power Demand
(kVA/ha)
Charge (net of any tax) (In USD)
0 to 200 10,000
Over 200 to 400 50,000
Over 400 to 800 100,000
Over 800 to 1,200 160,000
Over 1,200 to 1,600 220,000
Over 1,600 To be discussed later
If the power demand of the lessee’s transformer will increase in the future, the lessee
shall pay additional connection charge according to the tariff prevailing upon such in-
crease.
Note: ■ For first year, lessee shall notify peak power demand forecast of the first five
years after start of operations.
■ Before end of September for each year, the lessee shall notify peak power
demand forecast for the next two fiscal years starting in April every year.
c. Electricity usage Charge
The lessee shall pay the lessor Electricity Unit Charge and Horse Power Charge (Capac-
ity Charge) and any other charges (collectively, Electricity Charge) based on its actual
electricity consumption volume of each month according to the tariff of Yangon Electricity
Supply Corporation (YESC). Current Electricity Unit Charge of YESC is described as be-
low subject to change.
Actual Electricity Consump-
tion (kWh/month)
Electricity Unit Charge (In
MMK/kWh)
0 to 500 75
Over 500 to 10,000 100
Over 10,000 to 50,000 125
Over 50,000 to 200,000 150
Over 200,000 to 300,000 125
Over 300,000 100
d. Administration Fee for Power Supply
Equivalent to 3.5% of the monthly Electricity Charge shall be paid as Administration Fee
for Power Supply (net of any tax) by the lessee to the lessor.
4. Telecommunication
Telecommunication Connection Charge USD 8,000 / core (net of any tax)
Telecommunication Administration and Mainten-
ance Charge
USD 800/ core / month (net of any tax)
20 Building Completion Certificate
If an Inspector judges no more instruction is needed at Final Inspection, Construction
Section of OSSC shall immediately provide Building Completion Certificate to Inves-

184
tor.The authority in charge for this section is OSSC (Construction Section). There is no
related cost.
21 General Completion Certificate
Investor shall submit Application Form with required documents to MJTD.MJTD shall is-
sue and provide General Completion Certificate to Investor within 20 days. Investor shall
submit the General Completion Certificate to Construction Section of OSSC through
Front Office of OSSC. The authority in charge for this section is MJTD and there is no re-
lated cost.
22 Letter of approval of factory operation
Investor shall submit Application Form with required documents to Industry Section of
OSSC through Front Office of OSSC. When all documents submitted are accepted, In-
dustry Section of OSSC shall issue a Letter of Approval of Factory Operation to Investor
through Front Office of OSSC. The authority in charge for this approval is OSSC (Indus-
try Section) and there is no related cost.
23 Commencement of Commercial Operation Report
Investor shall submit a report of Commencement Date of Commercial Operation in a let-
ter with company letter-head to TSMC through Front Office of OSSC when it decides the
date.
TSMC shall issue “Certificate of Commencement Date of Commercial Operations
(FORM-MC4)” and provide it to Investor. The authority in charge for this section is TSMC
(Operations Section) and there is no related cost.
7.2 One Stop Service Center (OSSC)
Administration fees
To cover the operation costs of OSSC at the Thilawa SEZ, the Thilawa SEZ Management
Committee has decided to charge the following Administration Fees to the Investors and
Businesses as of May 2016.
Fees (Per month per company)
(In MMK)
Developer (MJTD) 4,000,000
Sub-Developer (TPD) 1,500,000
Investors (Land lease) 250,000
Investors (Rental Factory) 150,000
Businesses (At office or land of more than 50 square meter) 50,000
Remark: As in the Instruction No.01/2016, the above-mentioned fees are exclusiveof 5%
commercial tax except for Free Zone Industries, meaning that additional 5% ofabove-
mentioned fees shall be payable as a commercial tax except for investorswhose status is “A
Business in Free Zone” or “ Free Zone Business”. Investment Permit or Businesses approv-
als obtained after 15th
day of a month are not required to pay for Administration Fees of that
month.

185
7.3 Myanmar Japan Thilawa Development Ltd
Maintenance and Administration Charge and Other Charges for MJTD
Maintenance and Administration Charge (net of
any tax)
USD 0.10 / square meter per month
Community Relations charges (net of any tax)
Up to 3 hectares USD 200/ month
Beyond 3 up to 6 hectares USD 300/ month
Beyond 20 hectares USD 600/ month

186
8.1 Head Office and regional offices of DICA
1 Yangon (Head Office) 7 Ayeyarwaddy Region Office
COMPANY REGISTRATION SECTION No 38 Aoo Bo Tan Street, Quarter 3, Pathein
Township, Ayeyarwaddy RegionNo 1 Thitsar Road, Yankin Township, Yangon
Tel: 01 657891 Tel: 042 24662
Fax: 01 658135 Fax: —
Email: core.gov.mm@gmail.com Email: —
2 Nay Pyi Taw Office 8 Tanintharyi Region Office
Office Building No 32, Nay Pyi Taw
542 Hospital Road, Myoutywa Yat, Dawei Town-
ship, Tanintharyi Region
Tel: 067 406124, 067 406166 Tel: 09 43198975
Fax: — Fax: —
Email: dica.naypyitaw.14714@gmail.com Email: htoon555@gmail.com
3 Mandalay Region Office
84
th
Street (between 26
th
and 27
th
Streets),
3
rd
Flr, Zay Cho East Wing, Chan Aye Thar Zan
Township, Mandalay Region
Tel: 02 86661, 02 86662
Fax: 02 86660
Email: dicamdy.mm@gmail.com
4 Shan State Office
Compound of the Directorate of Trade Promo-
tion and Consumer Affair
East Circular Road, Yay Aye Kwin Quarter
Taunggyi Township, Shan State
Tel: 081 2124293
Fax: 081 2124974
Email: dicatgi18@gmail.com
5 Mon State Office
401 Strand Road (Extension), Mayangon Quar-
ter, Mawlamyaing Township, Mon State
Tel: 057 23395
Fax: 057 23385
Email: dica.mawlamyaing1102014@gmail.com
6 Sagaing Region Office
Compound Office of District Administration
Committee, Yone Gyee Road, Yone Gyee Quar-
ter, Monywa Township, Sagaing Region
Tel: 071 26274
Fax: 071 26275
Email: —
8 | aPPENDICES
DICA OFFICES IN MYANMAR
1
2
3
4
6
5
7
8

187
8.2Business associations in Myanmar
UMFCCI110
Union of Myanmar Federation of Chambers of Commerce and Industries
International Relations Department
 OFFICE: 29 Min Ye Kyaw Swa Street, Lanmadaw Township, Yangon.
 TEL: 95-1-2314344~49 (Ext : 122), 09-450200310
 EMAILS: ird@umfcci.org.mm, ird@umfcci.com.mm
1 Chinese Chamber of Commerce (Myanmar)
2 Myanmar Agro-based Food Processors and Exporters Association
3 Myanmar Automobile Manufacturers and Distributors Association
4 Myanmar Computer Industry Association
5 Myanmar Construction Entrepreneurs Association
6 Myanmar Container Truck Association
7 Myanmar Customs Brokers Association
8 Myanmar Edible Oil Dealers Association
9 Myanmar Farm Crop Producers Association
10 Myanmar Fertilizer Seed and Pesticides Entrepreneurs Association
11 Myanmar Fisheries Federation
12 Myanmar Forest Products and Timber Merchants Association
13 Myanmar Fruit, Flower and Vegetable Producers and Exporters Association
14 Myanmar Garment Manufacturers Association
15 Myanmar Gems & Jewellery Entrepreneurs Association
16 Myanmar Gold Entrepreneurs Association
17 Myanmar Hoteliers Association
18 Myanmar Industries Association
19 Myanmar International Freight Forwarders Association
20 Myanmar Livestock Federation
21 Myanmar Marine Engineers Association
22 Myanmar Mercantile Marine Development Association
23 Myanmar Mining Association
24 Myanmar Oil Palm Producers Association
25 Myanmar Onion, Garlic and Culinary Crops Production and Exporting Association
26 Myanmar Paddy Producers Association
27 Myanmar Perennial Crop Producers Association
28 Myanmar Petroleum Trade Association
29 Myanmar Pharmaceuticals and Medical Equipment Entrepreneurs Association
30 Myanmar Plastic Industries Association
31 Myanmar Printers and Publishers Association
32 Myanmar Publishers and Book-sellers Association
33 Myanmar Pulses, Beans and Sesame Seeds Merchants Association
34 Myanmar Real Estate Services Association
35 Myanmar Retailers Association
36 Myanmar Rice and Paddy Merchants Association
110
www .umfcci.com.mm

188
37 Myanmar Rice Federation
38 Myanmar Rice Millers Association
39 Myanmar Rubber Planters and Producers Association
40 Myanmar Seafarer Employment Services Federation
41 Myanmar Sugarcane and Sugar-Related Products Merchants and Manufacturers Association
42 Myanmar Travel Association
43 Myanmar Women Entrepreneurs Association
44 Myanmar Young Entrepreneurs Association
45 The Highway Freight Transportation Services Association
8.3 MARKET RESEARCH COMPANIES
The following are some available marketing research companies in Myanmar:
MMRD
Myanmar Marketing Research & De-
velopment Ltd.
Tel: 95 1 202 126, 95 1 201 350
Email: rd@mmrdrs.com
MSR
Myanmar Survey Research Co Ltd.
Tel: 95 1 370464
Email: msr@myanmar.com.mm
Xavey Research Solutions
Tel: 95 9 250 106 950
Email: ------------------------------
Market Research Myanmar
Tel: 95 9 79 700 6465
Email: ------------------------------
Thura Swiss
Tel: 95 1 654 730, 95 1 654 733
Email: info@thuraswiss.com
Market Green Resource Indicator
Tel: 95 1 531281
Email: info@themgri.com
8.4EIA/SIA COMPANIES IN MYANMAR
Local companies doing IEE (Initial Environmental Examination), EIA (Environmental
Impact Assessment) and EMP (Environmental Management Plan)111
The following are local organizations that have submitted environmental survey reports to
the Environment Conservation Department of the Ministry of Environmental Conservation
and Forestry of Myanmar as of July 25, 2016:
Sr Organization Contact person
1 Resource and Environment Myanmar Ltd (REM) U Thura Aung (GM) HP: 09 5192143
B-702, Delta Plaza, Shwegondaing Road, BahanTownship, Yangon. Tel: 09 73013448; Fax: 01 552901
URL: www.environmyanmar.net
2 Myanmar Sustainable Development Engineering
Services Co Ltd. (MSDES)
U Aung Nanda (Chairman)
HP: 09 5160905
21 (I), U Kyaw Hla Street, 7 Miles, Mayangon Township, Yangon. Tel: 0973175448, 01 655849
Email:contact@myanmarsustainableengineers.com
3 Royal Tree Services Co Ltd U Aye Thiha (MD) HP: 09 2042233
Building 7+1 D, Room 308, Parami Condo, Hlaing Township, Yangon, 11051, Myanmar
Tel: 09 421108946, 09421070714, 09448013159, 01 654857 E-mail: info@royaltreeservices.biz
URL: www.royaltreeservices.biz
111
Environmental Conservation Department, Ministry of Environmental Conservation and Forestry
(www.ecd.gov.mm/?q=third-party)

189
4 E Guard Services Co Ltd U Aye Thiha (MD)
HP: 092042233, 098613789
Building 7+1 D, Room 308, Parami Condo, Hlaing Township, Yangon, 11051, Myanmar
Tel: 09 421108946, 09421070714, 09448013159, 01 654857 E-mail: info@royaltreeservices.biz
URL: www.royaltreeservices.biz
5 Environment and Nature Conservation Associ-
ation (EANCA)
Dr Thiri Htin Hla (MD)
HP: 095046322
No 3, 4
th
Floor, Malar Myaing 5
th
Street, 16
th
Ward, Hlaing Township, Yangon. Tel: 09 73044903
Email: thiri.hh@gmail.com
6 Green Myanmar Environmental Services Co Ltd U Kyaw Soe Win (MD) HP: 095081451
115 Kanaung Min Thar Gyi Road, Hlaingtharyar Industrial Zone 1, Hlaingtharyar City, Yangon.
Tel: 01 685572, Fax: 01 685571E-mail: greenmyanmar@gmail.com; seinthaungoo@gmail.com;
w1963@gmail.com
7 Geo-Technical Committee
(U Aung Myat Kyaw – Consultant)/ U Aung Myat
Kyaw and EIA Consulting Group
U Aung Myat Kyaw (Chairman)
HP: 095162169
17 Bandarbin Street, Hteedan, Myimyindaing Township, Yangon. Email: joei0920@gmail.com
8 Total Business Solution Co Ltd Mr Praneet Prasongnitjakit(MD)
54 (Room 704) Waizayantar Tower, Waizayantar Street, Thingangyun Township, Yangon.
Email: tbs.myanmar@gmail.com HP: 09253556719 ၊ 09 401604493 Email: praneet.tbs@tbs@gmail.com
9 National Engineering and Planning Services Co
Ltd (NEPS)
U Cho Cho (Executive Director)
HP: 098635150
880 Yadanar Street, Thingangyun Township, Yangon. Tel: 01-562407, Fax:01-562407
E-mail: information.neps@gmail.com
10 LIVE Environmental Assessment Group Dr Than Htut HP: 095014535
Dr Nay Win Oo
72 Baho Street, Sanchaung Township, Yangon. Tel: 09-5014535, Fax: 01-511650
E-mail: thanhtut21@gmail.com
11 Green Environ Services Ltd Dr Wah Wah Han (MD)
HP: 095053348
No 1 Thitsar Yeik Thar Street, 12
th
Ward, Yankin Township, Yangon
12 Earth Study and Nature Conservation U Myo Tun HP: 096537464,
0947104878
No 723 (Corner of Bo Sein Hman Street and Nawarat 2
nd
Lane, 44
th
Ward, Dagon Myothit (North) Township,
Yangon. HP: 096573454 Email: agkyin2007@gmail.com
13 Consultancy Services for Mineral Exploration and
Development
U Zaw Win (Chairman)
HP: 095036447
No12A, (201) Dagon Lwin Street Myitta Nyunt Quarter, Tamwe, Yangon.
Tel: 01-545363Email: zinyawgyi@gmail.com
14 Yangon Technical Trading Co Ltd U Ar Yu (MD) HP: 095119331
No 531, Ye Tagun Tower Room No 1104 Lower Kyimyindaing Road, Kyimyindaing Township, Yangon. Tel:
01-508232, 508233, 508234, 09- 2228885 Fax: 01-508071 Email: asandar.bba@myanmar.com.com: whew-
hee@gmail.com
15 Kaung Kyaw Say Engineering Services Co Ltd U Tun Naing Aung (Chairman)
31 Pinlon Yeikmon 5
th
Street, Pinlon Yeikmon, Thingangyun Township, Yangon. Tel: 01 571284 Fax: 01
571284 Email: kaungkyawsaymdoffice@gmail.com, mgy@myanmar.com.mm
16 Asia Guiding Star Services U Lin Myint (Chairman)
HP: 0973080745
83/5A Dhamma Zedi Road, Sanchaung Township, Yangon. Tel: 01 2304237 Email: htuhtuaung@gmail.com
17 Myanmar Engineering Society (MES) U Win Khaing (Chairman)
HP: 095002596
MES Building, Hlaing Universities Campus Road, Hlaing Township, Yangon. Tel: 01-519673 Fax: 01-519681

190
Email: uwkhaing@united-engineering.net
18 Myanmar Environment Institute (MEI) Dr Win Maung HP: 0973128412
Delta Plaza, C/ 7005, Shwegondaing Road, Bahan Township, Yangon. Tel: 09-5003162
Email: w.maung96@gmail.com
19 Environment (Wunkyin) Myanmar Cooperative Dr Win Maung HP: 0973128412
Aungchanthar Estate Building 2-005, Shwegondaing Road, Bahan Township, Yangon.
Tel: 09 5003162, Fax: 01 527532 Email w.maung96@gmail.com
20 Neo Tech Myanmar Company Limited Dr Zin Min HP: 095026223
218 Tabin Shwehti Street, Dagon Myothit (North) Township, Yangon. Tel: 01 584126 HP: 095026223
21 My Asia Consulting Co. Ltd Daw Su Wai Lwin (Director)
41 Nawaday Street, Yawmingyi Ward, Dagon Township, Yangon. Tel: 0930399970, 0936224903 Email: sy-
ju@myasiaconsulting.com URL: www.myasiaconsulting.com
22 Green Environmental, Health, Safety & Social
Consultancy Co Ltd
U Aung Ze Ya (Director)
Green Canada Aisa Consultancy Ser-
vices
Environmental, Health, Safety And So-
cial Solutions
102 (B) Bandoola Tower, Pazundaung Township, Yangon. Tel: 01 203344, HP: 09425353553
23 Mast Myanmar Technology U Myo Myint (Managing Director)
R4-B, Pan Kaye St, Kaye Pin Yeik Mon (2), Kaye Pin Road, Mingaladon Township 11021, Yangon. HP: 09
450047847, 09 4500 47848, 09 73902006 Email: info@mastmt.com
24 Environmental Quality Management Dr Ohnmar May Tin Hlaing
(Managing Director and Environmental
Consultant)
No 233Block 23, Sayee Pin Lane, Thuwunna, Thingangyun Township, Yangon. Tel: 01 560219, 01 562182,
095016606 Email: contact@eqmmyanmar.com, ohnmarmay@eqmmyanmar.comURL: eqmmyanmar.com
25 Green-Tech Environmental Impact Assessment
Group
Dr Kyaw Swar Tint
192 (A), Corner of Dhamma Thuka School Road and Yangon-Insein Road, Yangon. HP: 0943106929 Email:
techer.gg.mm@gmail.com URL: www.myanmartechinstitude.com
26 Lucky Bird Environmental Studies & Geo-
informatic Solutions
Daw May Phyu Thwe (Director)
355 Thein Phyu Road, Mingala Taung Nyunt Township, Yangon. Tel: 01-379875, 380130, 399011 Fax: 01-
248167 Email: luckybird.yangon@gmail.com
27 Professional Research & Consultancy U Khin Maung Tun (Managing Director)
Room 503, 4
th
Floor, 14/149, Bargayar Road, Bargayar Condo, Sanchaung Township, Yangon. HP: 09
420222187, 0973078451, 09 796887599Email: khin.maung.tun@prc-myanmar.netkhn.tun@gmail.com
URL: www.prc-myanmar.net
28 Myanmar Environment Sustainable Conservation
(MESC)
U Myint Kyaw Thura (Managing Direc-
tor)
No 54, (A-4), Marlar-Myaing 2
nd
St, 16
th
Ward, Hlaing Township, Yangon. Tel: 09 420105071, 09 73044903
Email: myanmar.esc@gmail.com
29 Myanmar Survey Research (MSR) U Kyaw Hlaing
(President & Research Director)
Yangon Railway Station Compound, Kunchan Street, Mingala Taung Nyunt Township, Yangon
Tel: 01-370464 Fax: 95-1-254263 Email: msr@myanmar.com.mm
30 Myanma Business and Social Development Co Ltd U Moe Aung
No 100-102, Room 6-A1, 5
th
Floor, 27
th
Street, Pabedan Township, Yangon. Tel: 01 377213 Email: buso-
dev@gmail.com URL: http://www.busodev.com
31 Development Management and Technology Co Ltd (1) Dr Lay Kyi (Chairman)
(2) U Tun Tun Oo (MD)

191
No 101 Bayintnaung Tower 2-A, corner of Hledan Street and Bayintnaung Street, Kamayut Township, Yan-
gon. Mobile: 09 550 6919; 09 863 3708 Email: chairman@myanmarstat.org URL: www.myanmarstat.org
32 Myanmar Koei International Ltd Mr Shunsuke Hieda
Ms Wah Wah Han Su Yin
No 1A/28, Mya Thidar Housing, Ward 11, South Okkalapa Township, Yangon. Tel: 01 563281
Fax: 01 8500107 Email: info@myanmar-koei.commyanmarkoei@gmailcomhieda-sh@n-
koei.jpwahwah@myanmar-koei.com
8.5 Sample calculations of income tax
Sample tax calculation
SAMPLE 1: If a person with an income from the salary of MMK 500,000 per month
lives together with two parents, spouse and two children:
Total income from the salary MMK 500,000 per month x 12  = 6,000,000
(Deductibles) Reliefs from taxes
Basic relief (20% of the total income) = 1,200,000
Relief for two parents living together = 2,000,000
Relief for spouse = 1,000,000
Relief for two children = 1,000,000
Total amount of reliefs: 5,200,000 ( – ) 5,200,000
Income on which tax is to be imposed  = 800,000
As MMK 800,000 falls within the range from MMK 1 to MMK 2,000,000 (see the table above),
the tax amount to be imposed is MMK 2,000,000 on which 0% is to be taxed.
Total tax due for one year for this family: ---------------------------------------------- Not due
SAMPLE 2: If a person with an income from the salary of MMK 500,000 per month is
a bachelor who does not live with parents:
Total income from the salary MMK 500,000 per month x 12  = 6,000,000
(Deductibles) Reliefs from taxes
Basic relief (20% of the total income) = 1,200,000
Relief for two parents living together = –
Relief for spouse = –
Relief for two children = –
Total amount of reliefs: 1,200,000 ( – ) 1,200,000
Income on which tax is to be imposed  = 4,800,000
The first MMK 2,000,000 falls within the range from 1 to 2,000,000 at 0%
The remaining MMK 2,800,000 falls within the range from 2,000,001 to 5,000,000 at 5% =
MMK 140,000
Total tax due for one year for this single-person family: --------------------------- MMK 140,000
Tax due to be deducted from salary per month (average) -------------------------- MMK 11,667
The annual salary report of the company is to be sent to the Head of Township Internal Rev-
enue Department through the head of the company concerned within three months after
completion of the incomes.
The foreign employees also have to follow suit in paying income tax in accordance with the
above-mentioned rates.

192
8.6 REFERENCES
8.6.1 Interviews
Government departments/enterprises and authorities
Aung Min, U, Chief Engineer of Pipeline Department, Myanma Oil and Gas Enterprise
Aye Min Thein, U, Managing Director, Myanma Insurance, Ministry of Planning and Finance
Cho Zar Win, Daw, Sales Manager, MMM Real Estate Agency
Htay Shwe, U, Assistant General Manager, Myanmar Inspection and Testing Services Ltd
(MITS), Ministry of Commerce
Khin Maw Lwin, Daw, Assistant General Manager, Finance Department, Yangon Electricity
Supply Corporation, Ministry of Electricity and Energy
Khin Shwe, U, Director, Electrical Inspection Department, Directorate of Industrial Supervi-
sion and Inspection, Ministry of Industry
Kyaw Myint, U, Deputy Director, Department of Immigration, Ministry of Labour, Immigration
and Population
Kyaw Soe Win, U, Director (Planning), Myanma Petrochemicals Enterprise (MPE), Ministry
of Electricity and Energy
Kyaw Tha Sein, U, Deputy Chief Engineer, Engineering Department (Building), Yangon City
Development Committee
Lin Htut, Dr, Director, Investment Division 4, Directorate of Investment and Company Admin-
istration
Lwin Oo, U, Deputy General Manager, Myanma Insurance, Ministry of Planning and Finance
Maung Khant, U, Director of Finance Department, Myanma Oil and Gas Enterprise
Maung Thaw, U, Deputy Director, Myanma Petrochemicals Enterprise, Ministry of Electricity
and Energy
Min Zaw Oo, Dr, Deputy Director, Investment Division 3, Directorate of Investment and
Company Administration
Min Zaw Oo, U, Director, Investment Division 1, Directorate of Investment and Company
Administration
Moe Thida, Daw, Deputy Director, Department of Urban and Housing Development, Ministry
Construction
Myint Htay, Daw, Assistant General Manager, Finance Department, Yangon Electricity
Myint Maw,Daw, Assistant General Manager, Myanma Foreign Trade Bank, Ministry of
Planning and Finance
Myint Than Hlaing, Daw, Assistant Director,Department of Immigration, Ministry of Labour,
Immigration and Population
Myo Aung, U, Permanent Secretary, Ministry of Labour, Immigration and Population
Myo Myint Htoo, U, Assistant Director, Customs Department, Ministry of Planning and
Finance
Myo Than, U, Assistant General Manager, Myanma Posts and Telecommunications, Ministry
of Transport and Communication
Nay Lin Aung, Owner, Shwe Mandalay Real Estate Agency

193
Nilar Mu, Daw, Director, Company Division, Directorate of Investment and Company Admin-
istration
Nu Nu Aye, Daw, Assistant General Manager, Finance Department, Yangon Electricity
Nyi Nyi Maung, Dr, Deputy Director, Investment Division 2, Directorate of Investment and
Company Administration
San Oo, Dr, Director, Environmental Conservation Department, Ministry of Natural Re-
sources and Environmental Conservation
San San Win, Daw, Deputy General Manager, Planning Department, Yangon Electricity
Sanda, Daw, Head of Investment Section of OSSC, DICA, Thilawa SEZ
Sandar Win, Daw, Director, Economic Planning Division, Department of Electric Power, Min-
istry of Electricity and Energy
Shwe Hein, U, Secretary of Thilawa SEZ Management Committee
Shwe Kyone, Daw, Assistant General Manager, Finance Department, Yangon Electricity
Soe Moe Kyaw, U, Deputy Director-General, Directorate of Industrial Supervision and In-
spection (DISI), Ministry of Industry
Than Sein, U, Director of Production Department, Myanma Oil and Gas Enterprise
Thant Zin Tun, U, Assistant Director, Boiler Inspection Department, Directorate of Industrial
Supervision and Inspection (DISI), Ministry of Industry
Thein Kyi, Daw, Assistant Director, Fire Services Department, Head Office, Ministry of Home
Affairs
Thein Min, U, Deputy Chief Engineer, Water and Sanitation Department, Yangon City De-
velopment Committee
Thet Naing Oo, U, Director, Customs Department, Ministry of Planning and Finance
Thuza Paing, Daw, Deputy General Manager, Finance Department, Yangon Electricity
Tun Than, U, Director, Internal Revenue Department, Ministry of Planning and Finance
Tun Than, U, Director-General, Social Security Board, Ministry of Labour, Immigration and
Population
Tun Thwe, U, Director of Engineering Department, Myanma Oil and Gas Enterprise
Wai Than, U, Deputy Director, Financial Regulation Department, Ministry of Planning and
Finance
Win Swe, Colonel (Retd), Managing Director, Myanmar Inspection and Testing Services Ltd
(MITS), Ministry of Commerce
Win Thein, U, Chief Minister, Bago Region Government
Win Tin, U, Director, Monitoring Section, Directorate of Investment and Company Adminis-
tration
Yan Lin, U, Chairman of Board of Directors, Yangon Electricity Supply Corporation, Ministry
of Electricity and Energy
Ye Min Htet, U, District Electrical Engineer, District Electric Engineer Department, Dawei
Yee Mon Mon, Daw, Assistant General Manager, Planning Department, Yangon Electricity
Zaw Min, U, Director, Department of Trade, Ministry of Commerce

194
Private sector
Khaing Zar, Daw, Translation Section, Ma Kyaw Ohnmar, Interpretation Section, Myanmar
Translation Co Ltd
Khin Maung Hla, U, President, Industry Zone Supervisory Committee
Khin Maung Than, U, Advocate, High Court
Myint Lwin, U, Advocate and Trademarks Agent, U Myint Lwin Law Office
Myo Myint Oo, Manager, EPG-Retail and Rental, Energy and Transportation Division, Myan
Shwe Pyi Tractors Ltd
Set Paing, U, Founder of Myanmar Erin Group
Soe Thein, Secretary, Industrial Supervisory Committee, Dawei
Than Win, U, President, Man Myanmar Plaza
Thein Zaw, U, Real Estate agent, Bago
Thet Lwin, U, Director, Dawei Development Public Company Ltd
Tin Than, U, Head of EIA/SIA Department, Myanmar Survey Research
Tin Tin Khaing, Daw, General Manager, Kyu Kyu Win and Associates Services Co Ltd (Ac-
counting, Auditing, Financial and Legal Consultancy Services)
Associations
Kyi Lwin, U, CEC member, Myanmar Engineering Society
8.6.2Printed materials (published and unpublished)
7Day Daily, November 27, 2016
Ahkyosaung Journal, No 905, Dec 1, 2016
Condo Prices Scrutiny and Setting Committee documents (obtained from Department of City
Planning and Land Administration, Yangon City Development Committee)
How to Register Your Company in Myanmar, DICA, updated in June 2016
Doing Business 2017 – Myanmar, World Bank Group, 2016
Kyemon Daily (Myanmar language), December 2-3, 2016
Labour Law 2016
Paper (draft) by Institute for Global Environmental Strategies (IGES), Japan, with support
from Environmental Quality Management Co Ltd, Myanmar, submitted to First Na-
tional/City Workshops for Developing the National/City Waste Management Strate-
gies, 13 – 17 June 2026
Prospectus 2015 for students who would be joining various institutions of higher learning,
published by the Ministry of Education
Salary Survey Report, Myanmar Survey Research (MSR), 2016
The 2014 Myanmar Population and Housing Census, the Union Report, Ministry of Labour,
Immigration and Population
Yangon Hotel Directory, 2015, Ministry of Hotels and Tourism
Zaygwet Journal, No 988, Nov 17, 2016
8.6.3Websites (URLs)
www.dica.gov.mm/
— Directorate of Investment and Company Administration (DICA), Ministry of Planning

195
and Finance
www.irdmyanmar.gov.mm/
— Internal Revenue Department (IRD), Ministry of Planning and Finance
www.ecd.gov.mm/
— Environmental Conservation Department (ECD), Ministry of Natural Resources and
Environmental Conservation
www.mip.gov.mm/
— Department of Immigration, Ministry of Labour, Immigration and Population
www .umfcci.com.mm/
— Union of Myanmar Federation of Chambers of Commerce and Industry
www.mmftb.com/english/websiteknowledge.php
— Myanma Foreign Trade Bank, Ministry of Planning and Finance
80-86 Maha Bandoola Garden Street, Kyauktada Township, Yangon
www.president-office.gov.mm
— President Office, Union of Myanmar
www.mpt.com.mm
— Myanma Posts and Telecommunications, Ministry of Transport and Communication
http://i-kbz.com/insurance/60
IKBZ Insurance Co Ltd
www.mof.gov.mm/en/content/myanma-insurance
— Myanma Insurance, Ministry of Planning and Finance
www.mmtimes.com/index.php/business/21454-myanma-insurance-raises-rates-for-third-
party-vehicle-cover.html
— The Myanmar Times (Weekly Newspaper)
https://www.expedia.com/
— Expedia, Singapore
www.wageindicators.org › Minimum Wages › 28 January 2016
— —
www.myanmar-education.edu.mm/dhel/education-system-in-myanmar/education-structure/
— —
http://forex.cbm.gov.mm/index.php/fxrate (Reference exchange rate - Central Bank of
Myanmar)
— Central Bank of Myanmar
http://dct.dhl.com
— DHL Express
8.6.4 Survey Team
This Survey Report has been prepared under the leadership of U Aung Naing Oo, Director
General of DICA, by a team comprising DICA (U Kyaw Win Tun, Dr Lwin Thuzar Shwe, U
Khin Maung Phyu, Daw Yin Min Hla and Daw Saw Yu Mon), JICA (Mr. Toru Homma) and
MSR (U Kyaw Hlaing, U Ye Nyunt, U Nyana Soe, Daw Nyein Nyein Myo, U Aung Lin, and U
Aye Min Tun).

198
The spine of the publication

COST OF DOING BUSINESS IN MYANMAR-SURVEY REPORT 2017

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